Is Cal. Rev. & Tax. Code § 105 — Construction still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 105 — Construction

Cal. Rev. & Tax. Code § 105

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2020-09-09
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) Except as provided in Section 83.5, “improvements” includes both of the following:

Citator

Cal. Rev. & Tax. Code § 105 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Except as provided in Section 83.5, “improvements” includes both of the following:

(1) All buildings, structures, fixtures, and fences erected on or affixed to the land.

(2) All fruit, nut-bearing, or ornamental trees and vines, not of natural growth, and not exempt from taxation, except date palms under eight years of age.

(b) This section shall go into effect on the date Chapter 4.5 (commencing with Section 83) goes into effect pursuant to subdivision (a) of Section 88.