California Codes > Revenue and Taxation Code > Division 1 > Part 1 > Chapter 2.5 – Disaster Relief
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§ 170 | (a) Notwithstanding any other law, the board of supervisors, by … |
§ 171 | (a) Notwithstanding any other provision of law, no interest or … |
Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 1 > Chapter 2.5 - Disaster Relief
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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.
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- 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.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- water: includes the term "use of water. See California Water Code 1000