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

  • 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.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • average daily attendance: means the average daily attendance used to compute a school district's second principal apportionment. See California Education Code 41860
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Conference report: The compromise product negotiated by the conference committee. The "conference report" is submitted to each chamber for its consideration, such as approval or disapproval.
  • Controller: means the State Controller. See California Education Code 5303
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • Eligible county: means a county which meets both of the following requirements:

    California Water Code 12681.2

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

    California Water Code 12688

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

    California Water Code 12832

  • 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 Water Code 12681.2
  • 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 Water Code 12688

  • 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 Water Code 12832

  • 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
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • 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.
  • 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
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • 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
  • month: means a calendar month, unless otherwise expressed. See California Education Code 1012
  • 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 Water Code 12688
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • 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.
  • 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
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Education Code 1012
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • property: includes property real and personal. See California Education Code 17413
  • Public agency: means any state agency, county, city and county, city, or district of the State, except the department. See California Water Code 12801
  • spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 1012
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • State Board of Equalization meeting as a public body: means 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 Education Code 5302
  • 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
  • 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