Chapter 1 Construction
Chapter 2 Administrative Provisions
Chapter 2.5 Disaster Relief
Chapter 2.6 Disaster Relief for Manufactured Homes
Chapter 3 Limitation of Actions
Chapter 4 Disaster Relief
Chapter 5 Disaster Relief: Tax Deferral
Chapter 6 Earthquake and Fire Disaster Relief

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

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Chief administrative officer: means either of the following:

    California Penal Code 626

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Committee: means the Water Conservation Finance Committee created pursuant to Section 12879. See California Water Code 12879.2
  • Community college: means any public community college established pursuant to the Education Code. See California Penal Code 626
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Water Code 14
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Water Resources. See California Water Code 12879.2
  • Dependent: A person dependent for support upon another.
  • Designee: is a person whom the principal has authorized to register outsiders pursuant to this chapter. See California Penal Code 627.1
  • Eligible county: means a county which meets both of the following requirements:

    California Revenue and Taxation Code 181

  • Eligible county: means a county that meets both of the following requirements:

    California Revenue and Taxation Code 194

  • Eligible county: means a county which meets both of the following requirements:

    California Revenue and Taxation Code 197

  • Eligible project: means any dam, reservoir, or other construction or improvement by a local agency for the diversion, storage, or primary distribution of water, or facilities for groundwater extraction, primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12879.2
  • Eligible property: means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county. See California Revenue and Taxation Code 181
  • Eligible property: means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements:

    California Revenue and Taxation Code 194

  • Eligible property: means real property and any manufactured home, including any new construction which was completed or any change in ownership which occurred prior to October 17, 1989, which meets both of the following requirements:

    California Revenue and Taxation Code 197

  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570. See California Revenue and Taxation Code 20.5
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means "full cash value" or "fair market value" as defined in Section 110. See California Revenue and Taxation Code 194
  • Fair market value: means "full cash value" or "fair market value" as defined in Section 110. See California Revenue and Taxation Code 197
  • Feasibility report: means such report on the feasibility of a public agency's proposed project as the department may require the public agency to file with the department in support of an application by the public agency under this chapter for a loan for the construction of the proposed project. See California Water Code 12881.2
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Flood control project: means any project heretofore or hereafter adopted and authorized by the Congress requiring local cooperation for flood control purposes. See California Water Code 12801
  • Fund: means the 1988 Water Conservation Fund created pursuant to Section 12879. See California Water Code 12879.2
  • Fund: means the California Water Fund. See California Water Code 12901
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Groundwater recharge facilities: means land and facilities for artificial groundwater recharge through methods that include, but are not limited to, either percolation using basins, pits, ditches, and furrows, modified streambed, flooding, and well injection, or in-lieu recharge. See California Water Code 12879.2
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • In-lieu recharge: means accomplishing increased storage of groundwater by providing surface water to a user who relies on groundwater as a primary supply, in order to accomplish groundwater storage through the direct use of that surface water in lieu of pumping groundwater. See California Water Code 12879.2
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local agency: means any city, county, city and county, district, joint powers authority, or other political subdivision of the state involved in water management. See California Water Code 12879.2
  • 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 Penal Code 19.9
  • month: means a calendar month, unless otherwise expressed. See California Civil Code 14
  • Next property tax installment payment date: means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. See California Revenue and Taxation Code 194
  • Oath: A promise to tell the truth.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • outsider: is a ny person other than:

    California Penal Code 627.1

  • 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 Revenue and Taxation Code 28.5
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • 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
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Project: means any dam, reservoir, or other construction or improvement by a public agency for the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12881.2
  • Project: means any project constructed by a public agency, as defined by Section 12880, by the State, or by the State in co-operation with the Federal Government, for the development, utilization, and distribution of the water resources of the State, including all necessary or convenient property, works, and facilities. See California Water Code 12901
  • property: includes property real and personal. See California Civil Code 14
  • property: includes both real and personal property. See California Penal Code 7
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public agency: means any state agency, county, city and county, city, or district of the State, except the department. See California Water Code 12801
  • Public agency: means any city, county, district or other political subdivision of the state. See California Water Code 12881.2
  • 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.
  • 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.
  • School: means any public or private elementary school, junior high school, four-year high school, senior high school, adult school or any branch thereof, opportunity school, continuation high school, regional occupational center, evening high school, or technical school or any public right-of-way situated immediately adjacent to school property or any other place if a teacher and one or more pupils are required to be at that place in connection with assigned school activities. See California Penal Code 626
  • 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 Penal Code 7
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • State university: means any California state university, and includes any campus or facility owned, operated, or controlled by the Trustees of the California State University. See California Penal Code 626
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • 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 Water Code 20
  • University: means the University of California, and includes any affiliated institution thereof and any campus or facility owned, operated, or controlled by the Regents of the University of California. See California Penal Code 626
  • Verdict: The decision of a petit jury or a judge.
  • will: includes codicil. See California Civil Code 14
  • will: includes codicil. See California Penal Code 7
  • 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 Penal Code 7