Chapter 1 Base Year Values
Chapter 2 Change in Ownership and Purchase
Chapter 3 New Construction
Chapter 3.5 Change in Ownership and New Construction After the Lien Date
Chapter 4 Assessment Appeals
Chapter 5 Taxpayer Reporting
Chapter 5.5 Property Tax Rates
Chapter 6 Allocation of Property Tax Revenue

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5

  • Allegation: something that someone says happened.
  • Alternative dispute resolution: means mediation, arbitration, conciliation, or other nonjudicial procedure that involves a neutral party in the decisionmaking process. See California Education Code 41036
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • Benefit district: means a special benefit assessment district established pursuant to this chapter, the area of which shall lie not more than one-half mile from the center point of any transit station or proposed transit station. See California Water Code 51757
  • Board: means the governing board of the operator. See California Water Code 51757
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Education Code 1012
  • Budget resolution: Legislation in the form of a concurrent resolution setting forth the budget. The budget resolution establishes various budget totals, divides spending totals into functional categories (e.g., transportation), and may include reconciliation instructions to designated committees.
  • Capital offense: A crime punishable by death.
  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Education Code 5092
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Commission: means the Public Utilities Commission created by Section 1 of Article XII of the California Constitution, and "commissioner" means a member of the commission. See California Education Code 5093
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Education Code 5303
  • County: includes city and county. See California Education Code 5091
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Defense attorney: Represent defendants in criminal matters.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible transit project: means transit stations and rail facilities and associated services, but excludes operating costs of rail or transit services. See California Water Code 51757
  • Enforcement action: means a civil action or proceeding, other than a cross-complaint, for any of the following purposes:

    California Education Code 41036

  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Establish: includes establish, construct, complete, acquire, extend or reroute. See California Water Code 51725
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Existing system: means any transit service or system of a publicly or privately owned public utility situated entirely within the district or at least 75 percent of whose revenue vehicle miles for the preceding calendar year were operated within the district. See California Water Code 51725
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fresh Pursuit: includes close pursuit and hot pursuit. See California Revenue and Taxation Code 97.35
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Grantor: The person who establishes a trust and places property into it.
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • home-to-school transportation: includes all of the following:

    California Education Code 41850

  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Inter vivos: Transfer of property from one living person to another living person.
  • Intestate: Dying without leaving a will.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jury instructions: A judge's directions to the jury before it begins deliberations regarding the factual questions it must answer and the legal rules that it must apply. Source: U.S. Courts
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Education Code 1012
  • legal representative: means an official of a corporation owning real property in the benefit district. See California Water Code 51757
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Education Code 1012
  • maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Education Code 1012
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Education Code 1094
  • month: means a calendar month, unless otherwise expressed. See California Education Code 17413
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: includes affirmation. See California Education Code 5031
  • Oath: A promise to tell the truth.
  • Operator: means a transit district, municipal operator, or other public agency operating or contracting for the operation of transit, commuter rail, or intercity rail services. See California Water Code 51757
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Education Code 5325
  • Peace officer: means any peace officer or member of any duly organized State, county, or municipal peace unit or police force of another State. See California Revenue and Taxation Code 97.35
  • 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 Education Code 5300
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Education Code 14022.3
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Education Code 17413
  • Personal property: All property that is not real property.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • property: includes property real and personal. See California Education Code 17413
  • property: includes both real and personal property. See California Education Code 1012
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • 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.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Education Code 1012
  • spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 1012
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 5223
  • State: means any State of the United States and the District of Columbia. See California Revenue and Taxation Code 97.35
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 5090
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 5028
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 14002.05
  • subscription: includes mark when the signer or subscriber cannot write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Education Code 5033
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Education Code 14022.5
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Education Code 1012
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Education Code 1012