California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 6 – Unsecured Roll Summary Judgment
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 6 - Unsecured Roll Summary Judgment
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- County: includes city and county. See California Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18