[Dylan16807]

'real' means land* And improvements to land, like buildings. I'm curious if you thought it was an extraneous word, or what you thought the alternative to 'real' property would be.

*except in Louisiana, where they use French terminology for everything and you have immovable/movable property rather than real/personal

[yourapostasy]

Ah, I should have used tangible property, as that is also used in nexus determination, and more relevant to the tech space.