Improvements to land include which of the following?

Improvements to land typically refer to enhancements or modifications that add value and utility to the property. This includes permanent alterations such as landscaping, paving, and structures, which are designed to enhance usability and accessibility. Landscaping can improve aesthetic appeal and drainage, paving provides a solid surface for vehicular and foot traffic, and structures can serve various purposes, such as residential, commercial, or recreational uses.

In contrast, furniture and movable equipment do not qualify as land improvements since they are not permanently affixed to the property. Financial securities and investments represent intangible assets and do not involve physical enhancements to the land itself. Similarly, while permanent residential buildings do represent an improvement, they do not encompass the broader category of enhancements that include both landscaping and paving. Thus, the selection that accurately reflects improvements to land is the one that includes landscaping, paving, and structures.