California Revenue and Taxation Code
§ 105
RTC § 105 Effective Sep 9, 2020Div. 1 · Part 1 · Ch. 1
Statute text
View on leginfo.ca.gov(a)“Improvements” includes both of the following:
(1)All buildings, structures, fixtures, and fences erected on or affixed to the land.
(2)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.
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Legislative history
Amended by Stats. 2020, Ch. 58, Sec. 3. (SB 364) Effective September 9, 2020. Conditionally repealed by its own provisions. See later operative version added by Sec. 4 of Stats. 2020, Ch. 58.