Real property for the purpose of taxation includes:

• All land, whether platted or unplatted.
• All buildings, structures or permanent improvements built upon or attached to privately-owned land.
• Any fixture permanently affixed to and intended to be annexed to land or permanently affixed to and intended to be a component of a building, structure, or improvement on land, including machinery and equipment which become fixtures.
• Privately-owned easements and easement-like privileges, irrespective of whether the servient estate is public or privately-owned land.
• Leases of real property and leasehold interests therein having a term coextensive with the life of the tenant.
• Title to minerals in place which belongs to someone other than the surface owner.
• Standing timber growing on land which belongs to the same person as the timber.
• Water rights, whether riparian, appropriative, or in the nature of an easement.
• Buildings and similar permanent improvements erected or made by a tenant on land which he does not own, and title to which is not reserved in the tenant by the lease or some other landlord-tenant agreement.
• All life estates in real property, whether created by grant or a reservation.
• All possessory rights in realty which are coextensive with the natural life of their holder.

For a complete definition of real property for tax purposes, see WAC 458-12-010 and RCW 84.04.090.