plan forming RLCWA’s organization and approved by the Lorain County Court of Common Pleas in 1974,” Grafton argues, nonetheless, that its lawful annexation of Fox Run from Eaton Township served to remove it from the RLCWA’s district. The Court disagrees. The entire territories of Grafton and Eaton Township, excluding water lines existing in 1974, are within the RLCWA’s district. See Third Stip., Exs. A, C, D. Grafton does not adequately explain why undeveloped property located within m’n, 173 F.3d 517, 525 (4th Cir.1999) (city’s annexation of property within a water district was not deemed to take that property out of the district’s service area if the water district could show that it made services available to that property and was federally indebted); James Island, 249 F.3d 323 (<HOLDING>); Madison, 816 F.2d 1057 (holding that city’s
holding exempt portions of a ranch devoted to and actually used for religious purposes recognizing that leased property is exempt from taxation where the lessee uses it for a public purpose recognizing property became the property of the consolidated district such that it was not a case of requiring taxpayers of one school district to help pay the debts of another school district without receiving anything in return holding that citys annexation of various portions of land within water district along with citys provision of services and taxation of annexed residents did not remove that property from water district for  1926b purposes recognizing that the right to hold land without being subject to taxation may constitute a substantial detriment to the affected locality and a significant advantage to the landowner and that land use ought not to result in exemption from taxation absent the conferral of a substantial public benefit such as the tax exemption law was designed to foster quotation omitted