California Codes > Public Resources Code > Division 10.2 > Chapter 1 > Article 3 – Definitions
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Terms Used In California Codes > Public Resources Code > Division 10.2 > Chapter 1 > Article 3 - Definitions
- 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
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes "city and county. See California Public Resources Code 14
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.