In tax sale terminology, land refers to which of the following?

• A. All real estate property and is used interchangeably with tract or parcel; for farmland 3A and 3B, it is considered a single parcel; does not include personal property such as furniture.
• B. Only land without any structures.
• C. Land includes personal property such as furniture.
• D. Land is equal to the value of the tax assessment.

Answer: (A)

In tax sale terminology, land means real property—the actual real estate asset, including the land itself and any buildings or improvements that are part of the parcel. The term is used interchangeably with tract or parcel, and for farmland designated as 3A and 3B, those are treated as a single parcel for tax sale purposes. Personal property, such as furniture, is not included in land. This distinction matters because tax liens attach to real property, not movable personal property, and the parcel is defined by its real property characteristics rather than its assessed value.