“Assessee” means the person to whom property or a tax is assessed.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 23
- 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