into the following four subcategories: (1) electric utilities, (2) pipelines, (3) railroads, and (4) other commercial structures. There were two properties classified by Sny’s engineers as electric utilities. There were four landowners whose lands were classified as pipelines by the District’s engineers. Excluding pipelines, electrical transmission lines and railroads, 28 properties were classified within the commercial and industrial category. There were also eight tracts classified as not-for-profit and 315 properties as residential. (2) In the previous lawsuit, the Seventh Circuit rejected the universal approach based upon the plain language of § 11501 and the Supreme Court’s decision in Dept. of Rev. v. ACF Industries, 510 U.S. 332, 340, 114 S.Ct. 843, 127 L.Ed.2d 165 (1994) (<HOLDING>). See Koeller, 653 F.3d at 508. As noted
holding that animal husbandry operations were included in the definition of farm even if the animals do not touch the ground graze on the land or feed from crops grown on the land and holding that land used to support buildings used in the production of agricultural products is a productive use of the land holding that state property tax liens are not entitled to the states statutory interest rate as a matter of law rather the appropriate rate of interest is determined by the equities of each case holding that nonconsensual oversecured tax claim is entitled to the statutory rate of interest unless the statutory rate constitutes a penalty recognizing congressional intent to permit the states to tax railroad property at a higher rate than agricultural land holding that a states interest in the integrity of its property tax system lies at the core of the states sovereignty it is impossible to imagine that a state government could continue to exist without the power to tax