If an item is dug in and cemented to the ground, how is it classified?

When an item is dug in and cemented to the ground, it is classified as real estate because it becomes a permanent part of the land. Real estate includes anything that is attached to or built into the land, such as buildings and other structures. The act of cementing an item in place indicates an intention for that item to remain in that location indefinitely, thereby integrating it into the property itself.

In this context, personal property refers to movable items that are not permanently attached to the land, while emblements refer specifically to crops that are cultivated and typically considered personal property. Trade fixtures are items used in a business that can be removed by the tenant at the end of a lease, but they generally are not cemented into the ground. Therefore, when an item is affixed in such a way that it cannot be easily removed without damaging the property, it solidifies its status as real estate.