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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 104

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“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.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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