With no explanation, chose the best option from "A", "B", "C" or "D". v. Javin Partnership, 15 N.J. Tax 88, 94-95 (Tax 1995). However, in interpreting Chapter 117, a number of cases created a distinction between “special purpose” and “general purpose” property. See Texas Eastern Trans. Corp. v. Department of Treasury, Div. of Taxation, 11 N.J.Tax 198 (Tax 1990). Special purpose property has unique physical design, special construction materials, or layout that restricts its utility to the use for which it was built. Id. at 209 n. 2. In Texas Eastern, the court concluded that regulations of the Division of Taxation, which were meant to clarify the terms “structure,” “material injury,” and “machinery, apparatus or equipment” in Chapter 117, were not reasonably related to special purpose property. Badische Corp. v. Town of Kearny, 11 N.J.Tax 385 (Tax 1990) (<HOLDING>); Texas Eastern, supra, 11 N.J. Tax 198

A: holding hydroelectric power machinery real property
B: holding batch ester plant machinery real property
C: holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner
D: holding that plaintiffs may have a property interest in real property
B.