California Codes > Public Resources Code > Division 20 > Chapter 4 > Article 1 – Creation, Membership of Commission and Regional Commission
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Terms Used In California Codes > Public Resources Code > Division 20 > Chapter 4 > Article 1 - Creation, Membership of Commission and Regional Commission
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes "city and county. See California Public Resources 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.
- Personal property: All property that is not real property.
- reorganization: as used in this chapter , shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code. See California Revenue and Taxation Code 23251