housing under a federally funded program in this case section eight at will test as whether or not the taxpayer has purchased the property to here is primarily for commercial or industrial challenges especially do not provide services they don't sell goods and they don't sell services they provide through a rent the lead rooms for a specific period of time includes the playing dictionary definition of commercial that has been defined in several federal cases under the commerce clause to absolutely include rancho properties that are rented out that is so intertwined and for the purposes of the enterprise app that is having a customer bill is that please the federal statute under thirty percent of their income for housing leaving seventy percent for other purposes  until someone proves that customer base someone else starts to gentrify that neighborhood and get people that do have money to spend on enterprises routinely and we see this again and again that's what happened to the rest that was a that the department has again and again this idea that residential and commercial at this state because property classifications of cook county affordable housing for larry and moderate income households and the reason that's interesting and you can show that they believe that that was interesting and credit as an element to support enterprises that enterprise sound is that estate as a business certainly is a commercial activity the fact that we are doing so and say that residential development only means that one hundred percent of that development this b business as a primary purpose at once to cream shop they do and so i made it through a shop that's what i want to do they want to make money and that's what my client as i wanted to do there's no need to make money there's no doubt that that was their were the dictionary definition then looked at the purpose of the exception and they said st film i did not intend to set up a real estate office from which you could continue to sell down homes indefinitely so the fact that it's residential everybody said that the purpose of selling real estate at discovery by the exception as long as you do it on an ongoing basis we're renting apartments on an ongoing basis that is our business of helps the residents it doesn't help those necessarily just the outside investors who are talking about something that goes to the essence of the enterprise zone in that it creates jobs it really creates a populous a customer base that can actually support i am trying to keep out that theory as if i am getting whiplash with the different positions that the department is arguing and there are years i've been working on this case and the use more than fifty percent of the physical property is for really anything other than reading out space on a temporary basis that's exactly the same use now then moving it from the the only way to look at this that is consistent with the departments and application of the exemption yet the department does not look at that bessie's use whenever the properties being released they just don't do that they look at the tax payers hiden if another entity could carry me to the classification codes and the classification class is there rather actually provide for them distressed economic areas there's the same treatment for affordable