assessment jurisdiction

(1) In this subsection— (A) “air carrier transportation property” means property (as defined by the Secretary of Transportation) that an air carrier providing air transportation owns or uses. (B) “assessment” means valuation for a property tax levied by a taxing district. (C) “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation. (D) “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.


49 USC § 40116(d)(1)

Scoping language

In this subsection
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