Terms Used In California Codes > Government Code > Title 2 > Division 4 > Part 1 > Chapter 2 - Homeowners' Property Tax Exemption

• City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
• County: includes city and county. See California Government Code 19
• County: includes "city and county. See California Streets and Highways Code 14
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
• State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
• Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10