GroundRules
RTC § 104
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 1. GENERAL PROVISIONS [101. - 198.1.]
- CHAPTER 1. Construction [101. - 136.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON