It also includes improvements to land
such as ditches, drainage, removal of stones, field boundaries and access improvements.
The final stage brought improvements to land
in front of a parade of shops at Northgate, creating a much more open, attractive and user-friendly setting for the shops and their customers.
Residents contacted the housing provider after hearing about the pounds 1m environmental improvement programme SBH runs, which allows people to submit ideas for improvements to land
Improvements to land
that are not capitalizable to the land, such as landscaping, and painting are considered construction only if performed in connection with other activities (whether or not by the same taxpayer) that constitute the erection or substantial renovation of real property.
Under common law, someone making improvements to land doesn't have possession of it and so can have no possessory lien on the land and cannot require it to be sold to recover the costs of making the improvements.
Under most mechanics' lien statutes, mechanics' liens for the value of work done for an improvement on or materials supplied for improvements to land come into existence at the time the work is done or the materials are delivered, without the necessity of preparing or filing any documents.
Supplies include any tangible property other than land, improvements to land
, or depreciable property.(97) Supplies may be used by employees performing any of the three categories of qualified services (qualified research, direct supervision, and direct support).