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Article 2. Classification of Property | Midpage
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California Code of Regulations
Title 18
Division 1. State Board of Equalization—Property Tax (California Department of Tax and Fee Administration — Timber Yield Tax, See Chapter 11)
Chapter 2. Assessment
Article 2. Classification of Property
Article 2. Classification of Property
State of California
121
Land.
122
Improvements.
122.5
Fixtures.
123
Tangible Personal Property.
124
Examples.
126
Grazing Rights As Possessory Interests.