California Codes > Revenue and Taxation Code > Division 1 > Part 13 > Chapter 5 – Collection of Taxes on Mobilehomes
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 13 > Chapter 5 - Collection of Taxes on Mobilehomes
- 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
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Revenue and Taxation Code 15
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- 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
- Lien: A claim against real or personal property in satisfaction of a debt.
- Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to §. See California Revenue and Taxation Code 5801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18