The Game manual under the Economy section talks about buildings and under forts says - level 2 and above: hides units from enemy vision, actually it is lvl 1.5 fort which hides units > (a damaged or 1/2 completed lvl 2 fort)
All buildings have hit points but only forts deflect damage from attackers... yes, this deflection applies to both units and buildings within the province, however as attack is occurring and damage is being deflected the Fort will be damaged and deflection is reduced in proportion to the damage