California Codes > Public Resources Code > Division 20.4 > Chapter 4 > Article 5 – Integrated Watershed Management Programs
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Terms Used In California Codes > Public Resources Code > Division 20.4 > Chapter 4 > Article 5 - Integrated Watershed Management Programs
- Appraisal: A determination of property value.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- 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.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- 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
- 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.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.