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Cal. Rev. & Tax. Code § 104

Construction

Applied in 40 court decisions — leading case United States v. County of Fresno (1977)

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

1944196019802000201850
citing decisions per year

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.

“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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.