§ 5900 This part shall be known and may be cited as “The Morgan Property …
§ 5901 The Legislature finds and declares as follows:(a) Taxes are a …
§ 5902 This part shall be administered by the board.
§ 5903 “Advocate” as used in this part means the “Property Taxpayers’ …
§ 5904 (a) The board shall designate a “Property Taxpayers’ Advocate.” …
§ 5905 In addition to any other duties imposed by this part, the advocate …
§ 5906 (a) The advocate shall undertake, to the extent not duplicative …
§ 5907 No state or local officer or employees responsible for the appraisal …
§ 5908 Upon request of a county assessor or assessors, the advocate, in …
§ 5909 (a) County assessors may respond to a taxpayer’s written request …
§ 5910 The advocate shall, on or before January 1, 1994, make specific …
§ 5911 It is the intent of the Legislature in enacting this part to ensure …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS

  • Advocate: as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904. See California Revenue and Taxation Code 5903
  • 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.
  • assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
  • 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.
  • 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 §. See California Revenue and Taxation Code 20.5
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Personal property: All property that is not real property.
  • Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35