Cal. Rev. & Tax. Code § 104

Current through the 2021 Legislative Session
Section 104 - "Real estate" or "real property" defined

"Real estate" or "real property" includes:

(a) The possession of, claim to, ownership of, or right to the possession of land.
(b) All mines, minerals, and quarries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto.
(c) Improvements.

Ca. Rev. and Tax. Code § 104

Enacted by Stats. 1939, Ch. 154.