Generally, it is the primary input and factor of production which is not consumed but without which no production is possible. It is the resource that does not have a cost of production and, although its usage can be switched from a less to more profitable one, its supply cannot be increased. As an asset, it includes anything (1) on the ground (such as buildings, crops, fences, trees, water), (2) above the ground (air and space rights), and (3) under the ground (mineral rights), down to the center of the Earth.

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• Residential Land– all sizes

• Entitled  and Not Entitled

• Industry Land

• Commercial Land

• Parking Lots