Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Federal Law
Land, including land improvements, structures and appurtenances thereto, but excludes movable machinery and equipment 32 CFR 34.2 Land, including land improvements, structures and appurtenances thereto, but excluding movable machinery and equipment 32 CFR 32.2 Land, including land improvements, structures, and appurtenances thereto, excluding movable machinery and equipment 40 CFR 35.6015 means any land, whether raw or improved, and includes structures, fixtures, appurtenances and other permanent improvements, excluding moveable machinery and equipment 24 CFR 248.233 means any land, whether raw or improved, and includes structures, fixtures, appurtenances, and other permanent improvements, excluding moveable machinery and equipment 43 CFR 3250.13 means land and anything permanently affixed to the land such as buildings, fences and those things attached to the buildings, such as light fixtures, plumbing and heating fixtures 41 CFR 102-38.5 means land, including land improvements, structures and appurtenances thereto, but excludes movable machinery and equipment 10 CFR 600.302 means land, including land improvements, structures and appurtenances thereto, but excludes moveable machinery and equipment 45 CFR 75.2 means land, including land improvements, structures and appurtenances thereto, excluding movable machinery and equipment 29 CFR 1470.3, 29 CFR 18.16, 32 CFR 33.3, 41 CFR 105-71.102, 10 CFR 600.202 means land, land improvements, structures and appurtenances thereto, excluding removable personal property, machinery and equipment 26 CFR 31.3402(o)-1 means one, several, or all interests, benefits, and rights inherent in the ownership of a parcel of land or water 50 CFR 80.2 See Federal Management Regulation 102-71 48 CFR 45.101
State Law
Alabama
includes lands, tenements and hereditaments Alabama Code 30-3D-608 Includes lands, tenements, and hereditaments Alabama Code 45-35-20.03 Land and any improvements upon or connected with land; and includes an easement, servitude, or other interest therein Alabama Code 18-1A-3 One or more defined interests, benefits, and rights inherent in the ownership of real estate Alabama Code 34-27A-2
Arizona
includes all lands, including improvements and fixtures on the land, and property of any nature appurtenant to the land, or used in connection with the land, and every estate, interest and right, legal or equitable therein, including terms for years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by the liens Arizona Laws 36-1471 includes all lands, including improvements and fixtures on the land, and property of any nature appurtenant to the land, or used in connection with the land, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by such liens Arizona Laws 36-1401 includes land, any interest, leasehold or estate in land and any improvements on it Arizona Laws 29-601 includes mines and mining claims Arizona Laws 12-521 means lands, rights in lands, interests in land, including lands under water, appurtenances, improvements and any and all other things and rights usually included within the term and includes also any and all interest in such property less than full title, such as easements, permanent or temporary rights-of-way, uses, leases, licenses and other such incorporeal hereditaments Arizona Laws 45-1702 means one or more defined interests, benefits and rights inherent in the ownership of real estate Arizona Laws 32-3601 means the real estate owned in fee, but not inclusive of buildings or structures located thereon, or any property owned or controlled as a railroad or street right of way Arizona Laws 40-341
California
as used in this article is coextensive with lands, tenements, and hereditaments and includes land, any interest or estate in land, and any servitude upon land California Government Code 50301 includes a leasehold interest in real property California Government Code 21318 includes lands, tenements, and hereditaments California Education Code 17573
Connecticut
includes lands, structures, franchises, and interests in land, including lands under water and riparian rights, and any and all things and rights usually included within said term, and includes not only fees simple absolute but also any and all lesser interests, such as easements, rights-of-way, uses, leases, licenses and all other incorporeal hereditaments, and every estate, interest or right, legal or equitable, including terms of years and liens thereon by way of judgments, mortgages or otherwise, and also claims for damage to real estate Connecticut General Statutes 7-233b means all the property described in section 12-64 Connecticut General Statutes 12-62 means land, buildings and other structures and improvements thereto, subterranean or subsurface rights, any and all easements, air rights and franchises of any kind or nature Connecticut General Statutes 32-760 means land, subterranean or subsurface rights, structures, any and all easements, air rights and franchises and every estate, right or interest therein Connecticut General Statutes 8-125, Connecticut General Statutes 8-187
Delaware
includes all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by such liens Delaware Code Title 31 Sec. 4001, Delaware Code Title 29 Sec. 7703 is synonymous with the phrase “lands, tenements and hereditaments Delaware Code Title 6 Sec. 4307 shall mean 1 or more defined interests, benefits, and rights inherent in the ownership of real estate Delaware Code Title 24 Sec. 4002 shall mean any real property situated in this State or any interest in such real property, including, but not limited to, any lease of or mortgage upon such real property Delaware Code Title 11 Sec. 8534
Florida
includes all lands, including buildings, structures, improvements, and fixtures thereon; any property of any nature appurtenant thereto or used in connection therewith; and every estate, interest, and right, legal or equitable, therein, including any such interest for a term of years Florida Statutes 154.205 means all lands, including improvements and fixtures thereon and property of any nature appurtenant thereto or used in connection therewith, and every estate, interest, and right, legal or equitable, therein, including terms of years and liens by way of judgment, mortgage, or otherwise and the indebtedness secured by such liens Florida Statutes 420.503 means any real property or any direct or indirect interest in such real property Florida Statutes 736.0406 means land or any existing permanent or temporary building or structure thereon, and any attachments generally held out for the use of persons in possession of the real property Florida Statutes 161.141 means lands, structures, franchises, and interests in land, including lands under water and riparian rights, space and air rights, and any and all other interests and rights usually included within such term Florida Statutes 420.102 means one or more parcels or tracts of land located in this state, including any appurtenances and improvements Florida Statutes 475.701, Florida Statutes 475.801 means the land that is improved and the improvements thereon, including fixtures, except any such property owned by the state or any county, municipality, school board, or governmental agency, commission, or political subdivision Florida Statutes 713.01 means the surface land, improvements thereto, and fixtures, and is synonymous with “realty” and “real estate Florida Statutes 343.92
Hawaii
includes buildings, structures, real estate, lands, tenements, leaseholds, interests in real estate cooperatives, condominiums, and hereditaments, corporeal and incorporeal, or any interest therein Hawaii Revised Statutes 383-21 includes stock in a cooperative housing corporation and personal property used or intended to be used as a consumer’s residence Hawaii Revised Statutes 346-53.65 means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture that is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops Hawaii Revised Statutes 412:13-220 means lands, structures, and interests in land, including lands under water and riparian rights, space rights, and air rights and any and all other things and rights usually included within the term Hawaii Revised Statutes 431:9-105 means lands, structures, and interests therein and natural resources including water, minerals, and all such things connected with land, including lands under water and riparian rights, space rights, and air rights and any and all other things and rights usually included within the term Hawaii Revised Statutes 124A-43 means lands, structures, and interests therein, and natural resources including water, minerals, and all such things connected with land, including lands under water and riparian rights, space rights, air rights, and any and all other things and rights usually included within the term Hawaii Revised Statutes 431:10A-112 means lands, structures, and interests therein, and natural resources including water, minerals, and all things connected with land, including lands under water and riparian rights, space rights, air rights, and any and all other things and rights usually included within the term Hawaii Revised Statutes 386-128
Idaho
includes buildings, structures, real estate, lands, tenements, leaseholds, interests in real estate cooperatives, condominiums, and hereditaments, corporeal and incorporeal or any interest therein;
Idaho Code 67-5902
means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms of years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by such liens Idaho Code 67-6402
Indiana
include lands, tenements, and hereditaments Indiana Code 1-1-4-5 means the following:

All of the block No Indiana Code 14-20-6-1

means the following:

Part of the northwest quarter of section 2, township 17 north, range 11 east, commencing at a point 41 links west of the southeast corner of said quarter section; thence south 85 degrees west on the section line 20 poles, 7 links to a corner; thence north 19 degrees west 40 poles to a corner; thence north 85 degrees east 20 poles, 7 links to a corner; thence south 19 degrees east 40 poles to the place of beginning and containing five acres, more or less, in Liberty Township, Henry County, and known as the Wilbur Wright Birthplace Indiana Code 14-20-9-2

means the following:

The north 284 feet of a 10 foot alley along the east side of Plat No Indiana Code 14-20-8-1

means the following:

The north and south halves of lots 23 and 24 in block 4 in the original plat of the town of Dana, Vermillion County, and the house located on the property known as the Ernie Pyle Birthplace Indiana Code 14-20-10-1

means the Old Goshen Baptist Church and cemetery containing the graves of revolutionary soldiers and Indiana pioneers that is a tract containing two and one-half (2 1/2) acres and situated in Harrison County, Indiana, on State Road 11 about twelve (12) miles south of Corydon Indiana Code 14-20-3-1
Iowa
include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal Iowa Code 4.1
Kansas
include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal Kansas Statutes 77-201 means and includes:

(1) All vacant or unimproved land; and

(2) any building or structure which is occupied or designed or intended for occupancy, or any building or structure having a portion thereof which is occupied or designed or intended for occupancy Kansas Statutes 44-1015

means one or more defined interests, benefits and rights inherent in the ownership of real estate Kansas Statutes 58-4102
Kentucky
includes all lands within the state and improvements thereon Kentucky Statutes 134.010 includes all lands within this state and improvements thereon Kentucky Statutes 132.010, Kentucky Statutes 133.010, Kentucky Statutes 136.010 includes all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage, or otherwise and the indebtedness secured by such liens Kentucky Statutes 80.010 means real estate in its ordinary meaning, including but not limited to timeshares, options, leaseholds, and other interests less than leaseholds of any form or type which may be lawfully kept or offered for sale, exchange, or lease Kentucky Statutes 330.020
Louisiana
means one or more defined interests in a parcel of real estate, whether an unencumbered fee or a lesser estate Louisiana Revised Statutes 11:2241.8
Maine
includes without limitation surface waters Maine Revised Statutes Title 33 Sec. 476 includes , but is not limited to, improvements such as buildings, mobile homes other than stock-in-trade, lines of electric light and power companies and pipelines and other things constructed or situated on land when the owner of the improvements is not the landowner Maine Revised Statutes Title 36 Sec. 4641 means one or more defined interests, benefits or rights inherent in the ownership of real estate Maine Revised Statutes Title 32 Sec. 14002 means real estate, including lands, leaseholds, tenements and hereditaments and improvements placed on real estate Maine Revised Statutes Title 20-A Sec. 3626 means :
Maryland
includes any interest in real property includes :

(i) a leasehold or other limited interest in real property; and

(ii) an easement

Michigan
includes a building, structure, mobile home, real estate, land, mobile home park, trailer park, tenement, leasehold, or an interest in a real estate cooperative or condominium Michigan Laws 324.77302 includes land, building improvements, land under water, waterfront property, and any and all easements, franchises, and hereditaments, corporeal or incorporeal, and every estate, interest, privilege, easement, franchise, and right to that property, or appurtenant to that property, legal or equitable, including rights-of-way, terms for years, and liens, charges, or incumbrances by mortgage, judgment, or otherwise Michigan Laws 440.9701 means an identified tract or parcel of land, including improvements on that land, as well as any interests, benefits, or rights inherent in the land Michigan Laws 339.2601 means land, buildings, improvements, land under water, waterfront property, and any and all easements, franchises and hereditaments, corporeal or incorporeal, and every estate, interest, privilege, easement, franchise and right therein, or appurtenant thereto, legal or equitable, including rights of way, terms for years, and liens, charges, or incumbrances by mortgage, judgment, or otherwise Michigan Laws 440.4301 means the real estate that is improved, including, but not limited to, lands, leaseholds, tenements, hereditaments, and improvements placed on the real property Michigan Laws 487.13202
Minnesota
includes :

(1) the land itself;

(2) buildings and structures constructed or erected on the land and intended to be permanent; and

(3) improvements and fixtures if incorporated into and intended to be of a permanent benefit to a building or structure given its present use, and that cannot be removed without causing substantial damage to the building or structure Minnesota Statutes 297A.61

means land and all buildings, structures, and improvements, or other fixtures on the land, belonging or appertaining to the land, and all mines, minerals, fossils, and trees on or under the land Minnesota Statutes 162.03
Montana
means lands, tenements, hereditaments, and possessory title to public lands Montana Code 1-1-205
New Hampshire
shall mean all land, including appurtenances, improvements and fixtures on the land, and property of any nature appurtenant to the land, or used in connection with the land, and every estate, interest and rights, legal or equitable in the land, including terms of years and liens by way of attachment, judgment, mortgage or otherwise and the indebtedness secured by such liens New Hampshire Revised Statutes 204-C:1
New Jersey
include lands, tenements and hereditaments and all rights thereto and interests therein New Jersey Statutes 1:1-2
New York
as used in this article includes the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and underground; all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or public places; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through, any streets, highways or public places, any mains, pipes, tanks, conduits or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil or other substance, or electricity or telegraphic, telephonic or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state; and all the forms of housing which are adaptable to motivation by a power connected thereto or which may be propelled by a power within themselves and which are or can be used as a house or living abode or habitation of one or more persons, or for business, commercial or office purposes, either temporarily or permanently, and commonly called and hereafter referred to as “trailers”; except (1) transient trailers which have been located within the boundaries of a city, town or village for less than sixty days and (2) trailers which are for sale and which are not occupied N.Y. Tax Law 250 as used in this article , includes lands, tenements and hereditaments and chattels real, except a lease for a term not exceeding three years N.Y. New York City Administrative Code 19-303 as used in this title is defined to include lands, structures, franchises and interests in land, including lands under water and riparian rights, and any and all other things and rights usually included within the said term, and includes also any and all interests in such property less than full title, such as easements, rights of way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms for years and liens thereon by way of judgments, mortgages or otherwise, and also all claims for damages for such real estate N.Y. Public Authorities Law 1007 as used in this title , shall exclude the executive mansion N.Y. New York City Administrative Code 27-656 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within any designated community N.Y. Tax Law 1560 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within any town in the Peconic Bay region N.Y. Tax Law 1449-AA means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within Erie county N.Y. Tax Law 1424 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Broome N.Y. Tax Law 1449-F means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Columbia N.Y. Tax Law 1439-A means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Essex N.Y. Tax Law 1448-G means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Nassau N.Y. Tax Law 1449-AAA means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Tompkins N.Y. Tax Law 1449-AAAAA means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the state of New York N.Y. Tax Law 1401 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town N.Y. Tax Law 1440 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Chatham N.Y. Tax Law 1439-A*2 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Fishkill N.Y. Tax Law 1439-A*3 means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Northeast N.Y. Tax Law 1439-AA means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Red Hook N.Y. Tax Law 1438-A means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Warwick N.Y. Tax Law 1449-AAAA means one or more defined interests, benefits and rights inherent in the ownership of real estate N.Y. Public Authorities Law 727 means property upon which there is erected any residential, commercial or industrial building or structure except a one or two family residential structure N.Y. New York City Administrative Code 11-2801 shall include all lands and improvements, lands under water, water front property, the water of any lake, pond or stream, all easements and hereditaments, corporeal or incorporeal, and every estate, interest and right, legal or equitable, in lands or water, and right, interest, privilege, easement and franchise relating to the same, including terms for years and liens by way of judgment, mortgage or otherwise N.Y. New York City Charter 210 shall include lands, waters, rights in lands or waters, structures, franchises and interests in land, including lands under water, riparian rights, and air rights, and any and all other things and rights usually included within the said term and includes also any and all interests in such property less than full title, such as easements, permanent or temporary, rights-of-way, uses, leases, licenses and all other incorporeal heriditaments and every estate, interest or right legal or equitable N.Y. Transportation Law 40 shall mean lands, structures, franchises and interests in land, including air space, air rights, waters, lands under water and riparian rights, and any and all things and rights included within said term, and includes not only fee simple absolute but also any and all lesser interests, including but not limited to easements, rights of way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms for years and liens thereon by way of judgments, mortgages or otherwise N.Y. Transportation Law 400 shall mean lands, structures, franchises and interests in land, waters, lands underwater, riparian rights and air rights and any and all things and rights included within said term and includes not only fees simple absolute, but also any and all lesser

interests including, but not limited to, easements, rights-of-way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms for years and liens thereon by way of judgments, mortgages or otherwise N.Y. Public Authorities Law 2049-B

shall mean lands, structures, franchises and interests in lands, waters, lands under water, groundwater riparian rights and air rights and any and all things and rights customarily included within the term “real property” and includes not only fee simple absolute, but also any and all lesser interests including, but not limited to easements, rights-of-way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms for years and liens thereon by way of judgment, mortgages or otherwise N.Y. Public Authorities Law 1147-A shall mean lands, structures, franchises, and interest in lands, and any and all things usually included within the said term, and includes not only fees simple absolute but also any and all lesser interest, such as easements, rights of way, uses, leases, licenses, and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms of years, and liens thereon by way of judgments, mortgages or otherwise, and also claims for damage to real estate, in the area of the urban cultural park N.Y. Public Authorities Law 2631 shall mean lands, structures, improvements franchises and interests in land, including lands under water, waterfront property, marginal streets and riparian rights, space rights and air rights and any and all other things and rights usually included within said term and any fixtures, equipment and articles of personal property affixed to or used in connection therewith N.Y. Public Authorities Law 2702 shall mean lands, tenements and hereditaments N.Y. New York City Administrative Code 20-408 shall mean lands, waters, rights in lands or waters, structures, franchises and interests in land, including lands under water and riparian rights, and any and all other things and rights usually included within the said term and includes also any and all interests in such property less than full title, such as easements permanent or temporary, rights-of-way, uses, leases, licenses and all other incorporeal hereditaments in every estate, interest or right, legal or equitable N.Y. Public Authorities Law 1801
North Carolina
means any real property situated in this State or any interest in such real property, including, but not limited to, any lease of or mortgage upon such real property North Carolina General Statutes 19A-20 means land and any interest or estate in land North Carolina General Statutes 59-32, North Carolina General Statutes 59-32 means land, including the air above and ground below and all appurtenances and improvements thereto, as well as any interest or right inherent in the ownership of land North Carolina General Statutes 93E-1-4 means the lot or parcel, and the dwelling unit(s) thereon, described in a real estate contract subject to this Chapter North Carolina General Statutes 18B-106
Ohio
includes land and any interest or estate in land Ohio Code 1775.01
Rhode Island
means land and buildings or structures located on the land but does not include lines, mains, poles, easements and rights-of-way owned by public utilities Rhode Island General Laws 45-59-3. means lands, structures (new or used), franchises, and interests in land, including lands under water, and riparian rights, space rights, and air rights, and all other things and rights usually included within the term Rhode Island General Laws 42-64-3. means one or more defined interests, benefits, and rights inherent in the ownership of real estate Rhode Island General Laws 5-20.7-2.
South Carolina
includes all property assessed under authority of Section 12-4-540 when the term is used in this chapter with regard to tax increment financing South Carolina Code 17-25-340 includes surface waters South Carolina Code 15-39-100 means all lands within the State, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith and every estate, interest and right, legal or equitable, thereon, including leasehold estates South Carolina Code 31-13-170 means the interests, benefits, and rights inherent in the ownership of real estate South Carolina Code 40-60-20 means the lot or parcel and the dwelling unit described in a real estate contract subject to this article South Carolina Code 27-50-10 shall mean not only land, city, town and village lots but also all structures and other things therein contained or annexed or attached thereto which pass to the vendee by the conveyance of the land or lot;

(2) “Personal property” shall mean all things, other than real estate, which have any pecuniary value, and moneys, credits, investments in bonds, stocks, joint-stock companies or otherwise;

(3) “Moneys” or “money” shall mean gold, silver and other coin, bank bills and other bills or notes authorized to be circulated as money, whether in possession or on deposit subject to the draft of the depositor or person having the beneficial interest therein on demand;

(4) “Credits” shall mean the remainder due, or to become due, to a person, after deducting from the amount of all legal debts, claims and demands in his favor the amount of all legal debts and demands against him, whether such demands be payable in money, labor or other valuable things, but, in ascertaining such remainder, no deduction shall be made for any (a) obligation to any mutual insurance company given for insurance, (b) subscription to the capital stock of any joint-stock company, (c) taxes assessed against the person, (d) subscription to any religious, scientific, literary or charitable purpose, (e) acknowledgment of a liability not founded on a legal and valuable consideration, (f) more of any joint liability with others than the person honestly believes he will be compelled to pay, (g) contingent liability or (h) acknowledgment of a debt or liability made for the purpose of diminishing the amount of credit to be returned for taxation South Carolina Code 12-37-10

South Dakota
any right, title, interest in or to the possession, ownership, enjoyment, or occupancy of any parcel of land, any building situated thereon, or any portion of such building South Dakota Codified Laws 20-13-1 includes all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest, and right, legal or equitable, therein, including terms for years South Dakota Codified Laws 11-7-1 includes all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest, right and use, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise South Dakota Codified Laws 11-8-1 is coextensive with lands, tenements, and hereditaments South Dakota Codified Laws 2-14-2
Tennessee
include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal Tennessee Code 1-3-105 includes buildings, structures, real estate, lands, tenements, leaseholds, cooperatives, condominiums, and hereditaments, corporeal and incorporeal, or any interest in these includes lands, lands under water, structures, and any and all easements, franchises and incorporeal hereditaments and every estate and right therein, legal and equitable, including terms for years and liens by way of judgment, mortgage or otherwise includes real estate, lands, tenements and hereditaments, corporeal and incorporeal, and fixtures and improvements thereon means any real property situated in this state or any interest in the real property, including, but not limited to, any lease of or mortgage upon such real property means one (1) or more defined interests, benefits and rights inherent in the ownership of real estate
Texas
includes estates and interests in land, whether corporeal or incorporeal or legal or equitable Texas Estates Code 114.003 means :
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision Texas Tax Code 1.04
Utah
includes all lands, improvements, and fixtures on them, property of any nature appurtenant to them or used in connection with them, and every estate, interest, and right, legal or equitable, including terms for years Utah Code 35A-8-401 includes :

(a)  the possession of, claim to, ownership of, or right to the possession of land;

(b)  all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and

(c)  improvements Utah Code 59-2-102 includes :Utah Code 48-2e-1156 means land and any building, fixture, improvement, appurtenance, structure, or other development that is permanently affixed to land Utah Code 63G-6a-103 means land and includes any building, fixture, improvement, appurtenance, structure, or other development that is affixed permanently to land Utah Code 17-21a-402 means one or more defined interests, benefits, or rights inherent in the ownership of real estate Utah Code 61-2g-102
Vermont
means land, structures, franchises and interests in land, waters, land under water, riparian rights and air rights and any and all things and rights included within said terms means real estate, including lands, leaseholds, tenements and hereditaments, and improvements placed thereon
Virginia
includes any property physically attached or annexed to real property in any manner whatsoever Virginia Code 33.2-1200 means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by such liens Virginia Code 15.2-3504 means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage, or otherwise and the indebtedness secured by such liens Virginia Code 33.2-251 means all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto, or used in connection therewith, and every estate, interest, and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage, or otherwise and the indebtedness secured by such liens Virginia Code 2.2-2337 means lands, structures, and any and all easements and every estate and right therein, legal and equitable, including terms for years and liens by way of judgment, mortgage, or otherwise, and any and all fixtures and improvements located thereon Virginia Code 33.2-1002 means one or more defined interests, benefits or rights inherent in the ownership of real estate Virginia Code 54.1-2009 means real property that is used for residential or nonresidential purposes Virginia Code 55-66.9
Washington
as used in this title shall include apartments or other portions, however designated, of horizontal property regimes, or a condominium interest in property, as may be created under any laws now in existence or hereafter enacted Washington Code 32.04.025
West Virginia
as used in this article is defined to include lands, structures, franchises and interests in land, including lands under water and riparian rights, and any and all other things and rights usually included within the said term, and includes also any and all interests in such property less than full title, such as easements, rights-of-way, uses, leases, licenses and all other incorporeal hereditaments and every estate, interest or right, legal or equitable, including terms for years and liens thereon by way of judgments, mortgages or otherwise, and also all claims for damages for such real estate West Virginia Code 5D-1-5 include lands, tenements and hereditaments, all rights thereto and interests therein except chattel interests West Virginia Code 2-2-10 means all lands, including improvements and fixtures on them and property of any nature appurtenant to them or used in connection with them and every estate, interest and right, legal or equitable, in them, including terms of years and liens by way of judgment, mortgage or otherwise, and indebtedness secured by the liens West Virginia Code 31-18E-3, West Virginia Code 7-11B-3 means all property specified in subdivision (p), section ten, article two, chapter two of this code and includes, but is not limited to, lands, buildings and improvements on the land such as sewers, fences, roads, paving and leasehold improvements: Provided, That for capital additions certified on or after July 1, 2011, the value of the land before any improvements shall be subtracted from the value of the capital addition and the unimproved land value shall not be given salvage value treatment West Virginia Code 11-6F-2
Wisconsin
includes lands, tenements and hereditaments and all rights thereto and interests therein Wisconsin Statutes 403.504
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