Appurtenance: dependence-based definition governs which fixtures and rights accompany a building, affecting valuation in tax assessments. Appurtenance denotes rights, fixtures or adjoining land dependent on and necessary for the enjoyment of a building, typically incorporeal hereditaments such as easements and rights of way that pass with the subject without special mention. Land cannot be appurtenant to land; if an item is truly an appurtenance it is integral to the building, otherwise it retains separate existence. Valuation follows the classification: true appurtenances form part of the building's annual value, while lands not meeting the dependence-for-use test do not.