CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1920Introduced by Assembly Member FongFebruary 09, 2022 An act to amend Section 104 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1920, as introduced, Fong. Property taxation: definition: real estate or real property.Existing law sets forth procedures for the taxation of real property. Existing law defines real estate or real property for those purposes.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 104 of the Revenue and Taxation Code is amended to read:104. Real estate or real property includes: includes all of the following:(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. CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1920Introduced by Assembly Member FongFebruary 09, 2022 An act to amend Section 104 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1920, as introduced, Fong. Property taxation: definition: real estate or real property.Existing law sets forth procedures for the taxation of real property. Existing law defines real estate or real property for those purposes.This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1920 Introduced by Assembly Member FongFebruary 09, 2022 Introduced by Assembly Member Fong February 09, 2022 An act to amend Section 104 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST ## LEGISLATIVE COUNSEL'S DIGEST AB 1920, as introduced, Fong. Property taxation: definition: real estate or real property. Existing law sets forth procedures for the taxation of real property. Existing law defines real estate or real property for those purposes.This bill would make a nonsubstantive change to that provision. Existing law sets forth procedures for the taxation of real property. Existing law defines real estate or real property for those purposes. This bill would make a nonsubstantive change to that provision. ## Digest Key ## Bill Text The people of the State of California do enact as follows:SECTION 1. Section 104 of the Revenue and Taxation Code is amended to read:104. Real estate or real property includes: includes all of the following:(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. The people of the State of California do enact as follows: ## The people of the State of California do enact as follows: SECTION 1. Section 104 of the Revenue and Taxation Code is amended to read:104. Real estate or real property includes: includes all of the following:(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. SECTION 1. Section 104 of the Revenue and Taxation Code is amended to read: ### SECTION 1. 104. Real estate or real property includes: includes all of the following:(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. 104. Real estate or real property includes: includes all of the following:(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. 104. Real estate or real property includes: includes all of the following:(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. 104. Real estate or real property includes: includes all of the following: (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.