§ 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

  • Advocate: as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904. See California Penal Code 31755
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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 Education Code 19460.5
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Board of directors: means the board of directors of a district that establishes policies for the operation of the district. See California Penal Code 30650
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 19958
  • Department: means the Department of Food and Agriculture. See California Education Code 19959
  • District: means a community services district created pursuant to this division or any of its statutory predecessors. See California Penal Code 30650
  • 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 Education Code 5302
  • firearm: includes the frame or receiver of the weapon:

    California Revenue and Taxation Code 41176

  • 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.
  • General manager: means the highest level management appointee who is directly responsible to the board of directors for the implementation of the policies established by the board of directors. See California Penal Code 30650
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • gunsmith: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who is engaged primarily in the business of repairing firearms, or making or fitting special barrels, stocks, or trigger mechanisms to firearms, or the agent or employee of that person. See California Revenue and Taxation Code 43152.9
  • handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Revenue and Taxation Code 43152.10
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Secretary: means the Secretary of Food and Agriculture. See California Education Code 19961
  • wholesaler: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who sells, transfers, or assigns firearms, or parts of firearms, to persons who are licensed as manufacturers, importers, or gunsmiths pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code, or persons licensed pursuant to Sections 26700 to 26915, inclusive, and includes persons who receive finished parts of firearms and assemble them into completed or partially completed firearms in furtherance of that purpose. See California Revenue and Taxation Code 43473