Relating to: recording and taxation of real property containing a building, improvement, or fixture and consisting of no land. (FE)

SB 813 creates new rules for taxing and recording property that consists *only* of a building, improvement, or fixture (like a structure on leased land) without any underlying land. It requires counties to record ownership declarations for these properties and establish separate tax parcels for the structures when owned by someone other than the landowner. This directly affects owners of such structures (e.g., tenants in commercial buildings) and county assessors who must now handle these separate tax records. The bill amends several tax and recording statutes to implement this system, ensuring these "landless" properties are assessed and taxed appropriately.