Anything tangible or intangible that is not real
property.
(1)Tangible personal property includes:
(a) An object that is not firmly attached to the land,
structures, or trees so that its removal would not damage either the object or
the point of attachment;
(b) Soil, rock, gravel, minerals, gas, oil, or water
after excavation or extraction from the surface or subsurface,
(c) Commodities derived from trees or other vegetation
after harvest or separation from the land; and
(d) Annual crops before or after harvest.
(2) Intangible personal property includes:
(a) Intellectual property, such as patents and
copyrights;
(b) Securities, such as bonds and interest-bearing
accounts.
