### Question
How is the "commercial and industrial property" defined?


### Answer
The term **commercial and industrial property** is defined in *49 U.S.C. § 14502* as follows -

> 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**

