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Cal. Rev. & Tax. Code § 105

Construction

Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →

“Improvements” includes:

(a) All buildings, structures, fixtures, and fences erected on or affixed to the land.

(b) All fruit, nut bearing, or ornamental trees and vines, not of natural growth, and not exempt from taxation, except date palms under eight years of age.

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