Energy Infrastructure Tax Fairness Act

[AI summary unavailable — showing source text] Energy Infrastructure Tax Fairness Act - 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 oil 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 oil 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 oil pipeline property providing interstate transportation of oil, refined petroleum products, or other hazardous liquids and 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 oil pipeline property.…