Kansas City Southern Railway Co. v. Koeller

Dist. Ct. erred in finding that it lacked authority under Railroad Revitalization and Regulatory Reform Act to enjoin assessment imposed by defendant-Drainage District when it altered pre-existing formula to assess plaintiffs-railroads for costs associated with maintaining flood levees erected to protect plaintiffs' and other individuals' land within District. Assessment imposed on plaintiffs and other landowners is properly viewed as tax, and District's tax discriminated against plaintiffs so as to potentially entitle them to injunction under Act where formula used to assess tax on plaintiffs' land overstated value of said land when compared to other industrial and commercial properties. On remand, Dist. Ct. should enjoin instant assessment and permit defendant to craft different formula.