Section 105 Of Chapter 1. Construction From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 1.
105
. "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.