California Revenue and Taxation Code

§ 105

RTC § 105 Effective Sep 9, 2020Div. 1 · Part 1 · Ch. 1

Statute text

(a)Except as provided in Section 83.5, “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.

…

Legislative history

Repealed (in Sec. 3) and added by Stats. 2020, Ch. 58, Sec. 4. (SB 364) Effective September 9, 2020. Section conditionally operative by it own provisions.