DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136
§ 103
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
“Property” includes all matters and things, real, personal, and mixed, capable of private ownership.
(Enacted by Stats. 1939, Ch. 154.)
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