(a) For the purpose of the assessment and collection of taxes, real property shall be deemed to be synonymous with immovables.
(b) An immovable is a thing which from its nature, destination or the object to which it is applied, cannot move itself or be removed.
(c) The following are immovables—
(1) land, buildings and structures of every kind adherent to the soil;
(2) everything attached to an immovable in a fixed manner in such a way that it cannot be separated from it without breaking the matter or causing injury to the matter;
(3) machinery, vats or tanks, instruments or implements intended by the owner of the tenement for the industry or works that he may carry on in any building or upon any land, and which tend directly to meet the needs of the said industry or works, and which are fixed to the building or land; and
(4) docks and structures, which, though floating, are intended by their nature and the object to which they are designated to remain in a fixed place in any harbor, bay, or any shore.