Real Property

“Real Property” means:

1. Land or an interest arising from land, and includes land under water,
2. Land and buildings, structures, improvements, building service systems and storage facilities and fixtures erected or placed upon, in, over or under land or affixed to land,
3. Where a building is erected on land under a lease, license or permit, that building may, for the purpose of the Assessment Act, 2006, be treated as real property separate from the land, and
4. A mobile home;