Section 104 Of Chapter 1. Construction From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 1.
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.