Immovable property definition clarifies inclusions, exclusions, and the rooted/imbedded/permanently affixed attachment test.

The definition of immovable property includes land, benefits arising from land, and things attached to the earth or permanently fastened to something attached to the earth; the Transfer of Property Act excludes standing timber, growing crops and grass and prescribes that "attached to the earth" means rooted, imbedded, or attached to what is imbedded for permanent beneficial enjoyment.

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