Improvements to land

Improvements to land

Buildings or facilities which, though not embraced within the boundaries of a property, add to its value and usefulness, such as water mains, sewers, street lighting, sidewalks and curbs.
References in periodicals archive ?
This is an on - going project, which provides for the purchase of and improvements to land for City open s pace and related facilities.
The overall bill authorizes spending over four years for preservation and improvements to land across the state.
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 and neighbourhoods.
However, personal property (including improvements to land, such as buildings) can be subjected to a materialmen's lien if the land upon which it lies cannot be subjected to the lien.
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.
Another exciting element is the involvement of the local justice system, the "social courts," to help uphold and enrich local by-laws, to back up improvements to land and its management.
Property taxes can distort these decisions in ways that reduce the ratio of improvements to land in the production of real-estate services.
Proceeds of the bonds will be used by the borrower, Converse College, to finance the costs of acquiring, constructing and equipping of a physical activity center and other improvements to land owned by the College, all to be located in Spartanburg, S.
Supplies include any tangible property other than land, improvements to land, or depreciable property.