What are improvements TO land?

Improvements to land refer specifically to enhancements that increase the land's usability, aesthetic appeal, and overall value. These improvements include activities such as landscaping, grading, drainage systems, and any modifications made to the terrain or surface to make it more functional and attractive. For instance, planting trees or shrubs and reshaping the land to improve drainage are considered improvements that directly enhance the land itself.

Structures placed on the site are categorized as improvements to the property rather than improvements to the land itself. Transfer of ownership relates to legal changes in property titles, which do not constitute physical enhancements. Historical value assessments pertain to the evaluation of a property's worth based on its historical significance but are unrelated to improvements made to the land. Thus, the best answer focuses specifically on enhancements directly applied to the land.