§ 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 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Food and Agricultural Code 29
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • Executor: A male person named in a will to carry out the decedent
  • fireman: as used in this part , also includes persons employed in positions set forth in Sections 20414, 20423. See California Government Code 22013.7
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
  • Personal property: All property that is not real property.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Statute: A law passed by a legislature.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.