California Statutes
§ 104. — 104. (Enacted by Stats. 1939, Ch. 154.)
California § 104.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 1.PART 1. GENERAL PROVISIONS
Ch. 1.CHAPTER 1. Construction
This text of California § 104. (104. (Enacted by Stats. 1939, Ch. 154.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 104. (2026).
Text
“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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Related
United States v. County of San Diego
965 F.2d 691 (Ninth Circuit, 1992)
Legislative History
Enacted by Stats. 1939, Ch. 154.
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Bluebook (online)
California § 104., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/104..