Rev. & Tax. Code, § 105 · Chapter 1. Construction
Rev. & Tax. Code, § 105
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
(b) This section shall be in effect until the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.
Notes and commentary — not statutory text
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 Conditionally repealed by its own provisions.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.
Another version listed by the Legislative Counsel
Section conditionally operative by it own provisions.
(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.
(b) This section shall go into effect on the date Chapter 4.5 (commencing with Section 83) goes into effect pursuant to subdivision (a) of Section 88.
History (another version listed by the Legislative Counsel)
Repealed (in Sec. 3) and added by Stats. 2020, Ch. 58, Sec. 4.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.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=105.
- Text hash
- sha256 015b35fa31cbbe6d4098c3d019bd372a6d63d18ac77bc7d0d5e7fcaea74cbec2
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
- the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (conditional)
- the version shown operates conditionally by its own provisions (its history says so)
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 105. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.