### Question
How does the law define commercial and industrial property?


### Answer
Under *49 U.S.C. § 11501*, **commercial and industrial property** is defined as:

> 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

#### Citation:
  - *49 U.S.C. § 11501*
  - Heading: **SUBTITLE IV-INTERSTATE TRANSPORTATION > PART A-RAIL > CHAPTER 115-FEDERAL-STATE RELATIONS**

