Revenue and Taxation Code 104
Current as of January 20, 2022 | Updated by California Business Lawyer & Corporate Lawyer
California Code, Revenue and Taxation Code – RTC § 104
§ 104. “Real estate”; “Real property”
“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.