26 CAR § 213-802. Valuation procedures

For the purpose of Acts 1183, No. 114, the following terms are defined: (1) “Real property” means: (A) The physical parcel of land; and (B) Improvements attached to the land, such as buildings; and (2) Fixtures that can be severed from the realty without substantial damage either to itself or to the realty are “personal property”.