California Legal Codes and Statutes

§ 115

Enacted by Stats. 1939, Ch. 154.

“Interest” in any property includes any legal or equitable interest.

Cite this section

Cal. Rev. & Tax. Code § 115 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-1-general-provisions/chapter-1-construction/section-115

Other sections in Chapter 1 - Construction

§ 101§ 102§ 103§ 104§ 105§ 106§ 107§ 107.1§ 107.2§ 107.3…§ 123§ 124§ 125§ 126§ 128§ 129§ 130§ 134§ 135§ 136

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.