Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 1. GENERAL PROVISIONS [101 - 198.1]

  ( Part 1 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 1. Construction [101 - 136]
  ( Chapter 1 enacted by Stats. 1939, Ch. 154. )

  
104.  

“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.)