California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 1 – Base Year Values
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 1 - Base Year Values
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Water 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.
- Fraud: Intentional deception resulting in injury to another.
- Lien: A claim against real or personal property in satisfaction of a debt.
- minor quantities of water: refers to the diversion or extraction by any person of not to exceed 10 acre-feet of water annually. See California Water Code 2503
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- stream system: includes stream, lake, or other body of water, and tributaries and contributory sources, but does not include an underground water supply other than a subterranean stream flowing through known and definite channels. See California Water Code 2500
- water: includes the term "use of water. See California Water Code 1000