Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 104 — Construction

Cal. Rev. & Tax. Code § 104

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

“Real estate” or “real property” includes:

Citator

Cal. Rev. & Tax. Code § 104 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.

“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.