Terms Used In California Codes > Penal Code > Part 3 > Title 7 > Chapter 18 - Rehabilitative Program Providers

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes city and county. See California Revenue and Taxation Code 15
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• person: includes a corporation as well as a natural person. See California Penal Code 7
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• taxing agency: includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. See California Revenue and Taxation Code 3772