{"code":"RTC","codeName":"Revenue and Taxation Code","section":"104","citation":"Rev. & Tax. Code, § 104","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>“Real estate” or “real property” includes:</p><p>(a) The possession of, claim to, ownership of, or right to the possession of land.</p><p>(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.</p><p>(c) Improvements.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-104","source":"California Legislative Information bulk export (pubinfo)"}