California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 104

“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.

Source: view the official text

Nearby sections (25 sections)

100.01
100.05
100.06
100.11
100.95
100.96
100.4
100.6
100.9
101
102
103
104
105
106
107
107.6
107.8
107.10
107.1
107.2
107.3
107.4
107.7
107.9

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