Something unrelated, but mildly interesting, that you made me think about. My parent's house is actually on commercial property. The entirety of their neighborhood actually is. I guess back around the turn of the century there used to be a huge factory there and they also had their own landfill. After they tore it down and leveled the area, they built a bunch of houses on it in the 40's. The entire area that factory covered was zoned commercially, and they never actually rezoned the area to be residential. Homeowners around there are actually still charged a different property tax rate as a result of living on commercial land.

My parents apparently tried to get the city to change their taxes since they aren't a commercial entity, but the city wasn't having any of it. Personally, I think it started as a technical oversight and later morphed into a scam by the city when they realized they could charge homeowners marginally more in taxes, and nobody has created enough noise about it in all these years to actually force any kind of legislation.