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California Code, Revenue and Taxation Code - RTC § 104

Current as of January 01, 2025 | Updated by Findlaw Staff

“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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 104 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-104/

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