Land covers the ground, including the soil covering and any associated surface waters, over which ownership rights are enforced. Also included are major improvements that cannot be physically separated from the land itself.

Excluded are any buildings or other structures situated on it or running through it cultivated crops, trees and animals subsoil assets noncultivated biological resources and water resources below the ground.

Land consists of land underlying buildings and structures, land under cultivation, recreational land and associated surface water and other land and associated surface water.