New York BAT Code § 19

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§ 19. The term "real property" as used in this act is defined to\ninclude lands, structures, franchises, and interests in land, including\nlands under water and riparian rights, and any and all things and rights\nusually included within the said term, and includes not only fees simple\nabsolute but also any and all lesser interests, such as easements,\nrights of way, uses, leases, licenses and all other incorporeal\nhereditaments and every estate, interest or right, legal or equitable,\nincluding terms of years, and liens thereon by way of judgments,\nmortgages or otherwise, and also claims for damage to real estate.\n

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