§ 101 Unless the context otherwise requires, the general provisions …
§ 102 Nothing in this division shall be construed to permit double …
§ 103 “Property” includes all matters and things, real, personal, and …
§ 104 “Real estate” or “real property” includes:(a) The possession of, …
§ 105 “Improvements” includes:(a) All buildings, structures, fixtures, …
§ 106 “Personal property” includes all property except real estate.
§ 107 “Possessory interests” means the following:(a) Possession of, …
§ 107.1 The full cash value of a possessory interest, when arising out of a …
§ 107.2 The full cash value of leasehold estates in exempt property for the …
§ 107.3 The full cash value of leasehold estates in exempt property for the …
§ 107.4 (a) For purposes of paragraph (1) of subdivision (a) of Section …
§ 107.6 (a) The state or any local public entity of government, when …
§ 107.7 (a) When valuing possessory interests in real property created …
§ 107.8 (a) For purposes of applying subdivision (a) of Section 107 to a …
§ 107.9 (a) In addition to any taxable real property interests that an …
§ 108 “State-assessed property” means all property required to be assessed …
§ 109 “Roll” means the entire assessment roll. The “secured roll” is that …
§ 109.5 “Machine-prepared roll” means an assessment roll prepared by …
§ 109.6 With the consent of the auditor and tax collector and approval of the …
§ 110 (a) Except as is otherwise provided in Section 110.1, “full cash …
§ 110.1 (a) For purposes of subdivision (a) of Section 2 of Article XIII …
§ 110.5 “Full value” means fair market value, full cash value, or such other …
§ 115 “Interest” in any property includes any legal or equitable interest.
§ 116 “Map” includes plat.
§ 117 “Lien date” is the time when taxes for any fiscal year become a lien …
§ 118 “Assessment year” means the period beginning with a lien date and …
§ 119 “County board” means the county board of supervisors when sitting as …
§ 121 “Taxing agency” includes the State, county, and city. “Taxing agency” …
§ 122 “Revenue district” includes every city and district for which the …
§ 123 “Amount of defaulted taxes” on property means the sum of the …
§ 124 “Current taxes” means taxes which are a lien on property, but which …
§ 125 “Current roll” means the roll containing the property on which …
§ 126 “Tax-defaulted property” is real property which is subject to a lien …
§ 128 “Assessor” means the assessing officer of a county, by whatever title …
§ 129 “Business inventories” shall include goods intended for sale or lease …
§ 130 (a) “Vessel” includes every description of watercraft used or …
§ 134 “Unsecured property” is property:(a) The taxes on which are not …
§ 135 (a) “Assessed value” shall mean 25 percent of full value to and …
§ 136 Whenever any taxes or assessments are entered on the roll under any …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 1 > Chapter 1

  • 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
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • Statute: A law passed by a legislature.
  • 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