To prevent certain discriminatory taxation of natural gas pipeline property.

Bill: 109-hr-1369
Sponsor: Rep. Cannon, Chris [R-UT-3]
Introduced: 2005-03-17 in the House
Policy area: Taxation
Subjects: Civil actions and liability
Commerce
District courts
Energy
Gas pipelines
Government Operations and Politics
Industrial property
Interstate commerce
Jurisdiction
Law
Local taxation
Property tax
Real estate appraisal
State taxation
Tax rates
Transportation and Public Works

Summary:
action_date: 2005-03-17
text: 
Describes the following as acts that unreasonably burden and discriminate against interstate commerce, and prohibits States, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction; (2) levying or collecting a tax on such an assessment; (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; or (4) imposing any other tax that discriminates against a natural gas pipeline providing transportation subject to the jurisdiction of the Federal Energy Regulatory Commission.
 
 Grants jurisdiction to U.S. District Courts and provides for specified relief for claims of discriminatory taxation of natural gas pipeline property.

action_date: 2006-09-14
text: 

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Describes the following as acts that unreasonably burden and discriminate against interstate commerce, and prohibits States, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction; (2) levying or collecting a tax on such an assessment; (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; or (4) imposing any other tax that discriminates against a natural gas pipeline providing transportation subject to the jurisdiction of the Federal Energy Regulatory Commission.

 Grants jurisdiction to U.S. District Courts and provides for specified relief for claims of discriminatory taxation of natural gas pipeline property.


Legislative actions:
action_date: 2006-09-14
text: Placed on the Union Calendar, Calendar No. 389.
action_date: 2006-09-14
text: Reported by the Committee on Judiciary. H. Rept. 109-656.
action_date: 2006-09-14
text: Reported by the Committee on Judiciary. H. Rept. 109-656.
action_date: 2006-07-12
text: Ordered to be Reported by Voice Vote.
action_date: 2006-07-12
text: Committee Consideration and Mark-up Session Held.
action_date: 2006-06-15
text: Forwarded by Subcommittee to Full Committee by Voice Vote .
action_date: 2006-06-15
text: Subcommittee Consideration and Mark-up Session Held.
action_date: 2005-10-06
text: Subcommittee Hearings Held.
action_date: 2005-04-04
text: Referred to the Subcommittee on Commercial and Administrative Law.
action_date: 2005-03-17
text: Referred to the House Committee on the Judiciary.
action_date: 2005-03-17
text: Introduced in House
action_date: 2005-03-17
text: Introduced in House