Terms Used In California Codes > Government Code > Title 5 > Division 3 > Part 4 > Chapter 4.5 - Protest Thresholds

• assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• district: means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries. See California Revenue and Taxation Code 2131
• handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38