§ 75 It is the intent of the Legislature in enacting this chapter to fully …
§ 75.1 Except where the context or the specific provisions of this chapter …
§ 75.2 “Current roll” means the roll for the fiscal year during which the …
§ 75.3 “The roll being prepared” means the roll for the fiscal year …
§ 75.4 “Current tax rate” means the tax rate applicable to the current roll, …
§ 75.5 “Property” means and includes manufactured homes subject to taxation …
§ 75.6 “Fiscal year” means a fiscal year beginning July 1 and ending June …
§ 75.7 “Supplemental roll” means the roll prepared or amended in accordance …
§ 75.8 “New base year value” means the full cash value of property on the …
§ 75.9 “Taxable value” means the base year full value adjusted for any given …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 3.5 > Article 1 - Definitions and General Provisions

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Allegation: something that someone says happened.
  • Appraisal: A determination of property value.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • county: includes "city and county". See California Penal Code 7
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • Oath: A promise to tell the truth.
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • property: includes both real and personal property. See California Penal Code 7
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Verdict: The decision of a petit jury or a judge.