commercial and industrial property
Defined in 3 places of the United States Code.
“commercial and industrial property” means property (except transportation property and land used primarily for agriculture or timber growing) devoted to a commercial or industrial use and subject to a property tax levy.
Source
- 1994–present49 U.S.C. § 40116Transportation · State taxation · in this section
Commercial and industrial property.—The term “commercial and industrial property” means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use, and subject to a property tax levy.
Source
- 1995–present49 U.S.C. § 14502Transportation · Tax discrimination against motor carrier transportation property · in this section
the term “commercial and industrial property” means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use and subject to a property tax levy.
Source
- 1995–present49 U.S.C. § 11501Transportation · Tax discrimination against rail transportation property · in this section