The definition of what constitutes real property varies across states. Real property generally includes the land itself, and all things permanently attached, such as buildings, structures and improvements. Legal provisions classify real property according to the way the property is used. This allows different classes of property, such as residential or commercial, to have different rates of taxation. The state may have a legal definition codified in state statutes, and/or a working definition. The table entry favors the statutory definition of real property over any working definition.
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