Cal. Codes » Civil Code / DIVISION 2. PROPERTY / PART 1. PROPERTY IN GENERAL / TITLE 1. NATURE OF PROPERTY
California Codes

Cal. Civil Code § 660 (2026)

Nature Of Property

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A thing is deemed to be affixed to land when it is attached to it by roots, as in the case of trees, vines, or shrubs; or imbedded in it, as in the case of walls; or permanently resting upon it, as in the case of buildings; or permanently attached to what is thus permanent, as by means of cement, plaster, nails, bolts, or screws; except that for the purposes of sale, emblements, industrial growing crops and things attached to or forming part of the land, which are agreed to be severed before sale or under the contract of sale, shall be treated as goods and be governed by the provisions of the title of this code regulating the sales of goods.

Notes of Decisions
Cited in 40 cases (4 in the last 5 years), 1934–2025 · leading case: Escondido Union Sch. Dist. v. Casa Sueños De Oro, Inc., 129 Cal. App. 4th 944 (Cal. Ct. App. 2005).
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Escondido Union Sch. Dist. v. Casa Sueños De Oro, Inc., 129 Cal. App. 4th 944 (Cal. Ct. App. 2005). · cites it 2× “1032 [applying three-prong test to gas station]; Civ. Code, § 660.) Some courts added another test, one based on economic issues, namely, the economic impact on the property owner.”
Crocker Nat'l Bank v. City & Cnty. of San Francisco, 782 P.2d 278 (Cal. 1989). “1 Civil Code section 660 provides in relevant part that “A thing is deemed to be affixed to land when it is attached to it by roots, as in the case of trees, vines, or shrubs; or embedded in it, as in the case of walls; or permanently resting upon it, as in the case of…”
California Coastal Comm'n v. Quanta Inv. Corp., 113 Cal. App. 3d 579 (Cal. Ct. App. 1980). · cites it 2× “Land; 2. That which is affixed to land; ..." Civil Code section 659 states: "Land is the solid material of the earth, whatever may be the ingredients of which it is composed, whether soil, rock, or other substance.”
Fox v. Peck Iron & Metal Co., 25 B.R. 674 (Bankr. S.D. Cal. 1982). · cites it 2× “hen it is attached to it by roots, as in the case of trees, vines, or shrubs; or imbedded in it, as in the case of walls; or permanently resting upon it, as in the case of buildings; or permanently attached to what is thus permanent, as by means of cement, plaster, nails, bolts,…”
In re Wilson, 634 P.2d 363 (Cal. 1981). · cites it 2× “1040 ]), fixtures (Civ. Code, § 660; Bank of America Nat. Trust & Sav.”
People v. Laduke, 30 Cal. App. 5th 95 (Cal. Ct. App. 2018). “) Civil Code section 660 provides: "A thing is deemed to be affixed to land when it is attached to it by roots .”
People v. Acosta, 226 Cal. App. 4th 108 (Cal. Ct. App. 2014). “Contrary to defendants’ contentions, Civil Code section 660 does exactly what defendants claim it does not do.”
Mora v. Baker Commodities, Inc., 210 Cal. App. 3d 771 (Cal. Ct. App. 1989). “” (Civ. Code, § 660.) Three factors are utilized to determine if an item has become a fixture: “ ‘(1) physical annexation; (2) adaptation to use with real property; (3) intention to annex to realty.”
Vieira Enter., Inc. v. City of East Palo Alto, 208 Cal. App. 4th 584 (Cal. Ct. App. 2012). · cites it 2× “thing is deemed to be affixed to land when it is attached to it by roots, as in the case of trees, vines, or shrubs; or imbedded in it, as in the case of walls; or permanently resting upon it, as in the case of buildings; or permanently attached to what is thus permanent, as by…”
Seatrain Terminals of California, Inc. v. Cnty. of Alameda, 83 Cal. App. 3d 69 (Cal. Ct. App. 1978). “” In defining fixtures, Civil Code, section 660, provides in part that “A thing is deemed to be affixed to land when it is attached to it by roots, as in the case of trees, vines, or shrubs; or imbedded in it, as in the case of walls; or permanently resting upon it, as in the…”
United States Lines, Inc. v. State Bd. of Equalization, 182 Cal. App. 3d 529 (Cal. Ct. App. 1986). “In determining that GE was a seller of tangible personal property subject to sales tax, we reasoned as follows: “It is pointed out that title did not pass to Pacific until the generator was affixed in place, at which moment it became real property and taxable as such.”
Johnson v. Mattox, 257 Cal. App. 2d 714 (Cal. Ct. App. 1968). “sale or installation of any finished products, materials or articles of merchandise, which do not become a fixed part of the structure,” or for the “construction” or “improvement” of “personal property.”
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