California Codes > Revenue and Taxation Code > Division 1 > Part 10 > Chapter 3 – Assessment
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 10 > Chapter 3 - Assessment
- 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
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- water: includes potable water and nonpotable water. See California Water Code 71611