### Question
Can you define what commercial and industrial property means?


### Answer
**Commercial and industrial property** is defined as the following in *49 U.S.C. § 14502*:

> 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. § 14502*
  - Heading: **SUBTITLE IV-INTERSTATE TRANSPORTATION > PART B-MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS > CHAPTER 145-FEDERAL-STATE RELATIONS**

