must “serve the convenience and needs of the communities in which they are chartered to do business,” and that they “have [a] continuing and affirmative obligation to help meet the credit needs of the local communities in which they are chartered.” 12 U.S.C. § 2901(a)(1), (3) (1994) (findings and purpose statement of Community Reinvestment Act of 1977). Other courts have recognized the distinct characteristic powers, privileges, and responsibilities of banks when concluding that they may be classified apart from other institutions for taxation purposes. See, e.g., Brophy v. Powell, 121 P.2d 647, 656 (Ariz. 1942) (nature of banks makes placing them “in a class entirely distinct from other institutions” reasonable); Commonwealth v. Madden’s Ex’r, 97 S.W.2d 561, 563-64 (Ky. Ct. App. 1936) (<HOLDING>); Memphis Bank and Trust Co. v. Garner, 624
holding that the inherent differences between banks and other financial institutions constituted just reasons for differing tax treatment recognizing the medicare statutes broad delegation of authority recognizing the municipal authority to regulate traffic implies broad authority recognizing broad scope of the reorganization estate recognizing broad authority to classify institutions separately for tax purposes