“Property” includes all matters and things, real, personal, and mixed, capable of private ownership.
Cal. Rev. & Tax. Code § 103
Construction
Applied in 19 court decisions — leading case 50 Cal. App. 3d 633 - United States v. County of Fresno (1975)
Most recently applied in Time Warner Cable Inc. v. Cnty. of L. A. (July 2018)
Enacted by Stats. 1939, Ch. 154.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.