California Statutes
§ 104. — 104. (Enacted by Stats. 1939, Ch. 154.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 1. PART 1. GENERAL PROVISIONS·Ch. 1. CHAPTER 1. Construction
“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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California § 104. (104. (Enacted by Stats. 1939, Ch. 154.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. County of San Diego
965 F.2d 691 (Ninth Circuit, 1992)
Legislative History
Enacted by Stats. 1939, Ch. 154.