Chapter 1 Taxation Base
Chapter 2 Legal Description of Lands for Assessment Purposes
Chapter 3 Assessment Generally
Chapter 4 Assessment by State Board of Equalization Generally
Chapter 5 Special Types of Property
Chapter 6 Assessor’s Office Equipment
Chapter 7 Responsibility of Assessor

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 - ASSESSMENT

  • Administering agency: means the Treasurer, in the case of contracts for professional bond services, and the Department of General Services' Office of Small Business and Disabled Veteran Business Enterprise Services, in the case of contracts governed by Section 999. See California Military and Veterans Code 999
  • Alternative dispute resolution: means mediation, arbitration, conciliation, or other nonjudicial procedure that involves a neutral party in the decisionmaking process. See California Civil Code 5925
  • Amortization: Paying off a loan by regular installments.
  • Appraisal: A determination of property value.
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286
  • Awarding department: means a state agency, department, governmental entity, or other officer or entity empowered by law to issue bonds or enter into contracts on behalf of the state. See California Military and Veterans Code 999
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Board: means the Department of Veterans Affairs designated in accordance with subdivision (b) of Section 1108. See California Military and Veterans Code 1102
  • Board: means the board of directors of a memorial district. See California Military and Veterans Code 1170
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 996.973
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 996.987
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 997.003
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 998.003
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 998.023
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 998.043
  • Board: means the Department of Veterans Affairs. See California Military and Veterans Code 998.054
  • Bona fide transferor: means a person or public agency as defined in Section 20009 of the Government Code with a contract for sale of water that may be conditioned upon the acquisition of conveyance facility capacity to convey the water that is the subject of the contract. See California Water Code 1811
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 996.973
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 996.987
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 997.003
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 998.003
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 998.023
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 998.043
  • Bond: means veterans bond, a state general obligation bond issued pursuant to this article adopting the provisions of the State General Obligation Bond Law. See California Military and Veterans Code 998.054
  • Bonds: means bonds, notes, warrants, certificates of participation, and other evidences of indebtedness issued by, or on behalf of, the state. See California Military and Veterans Code 999
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • certificated aircraft: means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation. See California Revenue and Taxation Code 1150
  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Commercial real property: includes any part, portion, or unit thereof, and any related facilities, space, or services, except the following:

    California Civil Code 1954.26

  • Commercial real property: has the meaning specified in subdivision (d) of Section 1954. See California Civil Code 1993
  • Commercial rental control: includes any action of a public entity taken by statute, charter, ordinance, resolution, administrative regulation, or any other governmental enactment to establish, continue, implement, or enforce any control or system of controls, on the price at which, or the term for which, commercial real property may be offered for rent, or control or system of controls which would select, mandate, dictate, or otherwise designate a specific tenant or specific person or entity with whom the owner must negotiate on the formation, extension, or renewal of a tenancy. See California Civil Code 1954.26
  • Commission: means the Public Utilities Commission created by Section 1 of Article XII of the California Constitution, and "commissioner" means a member of the commission. See California Public Utilities Code 20
  • Committee: means the Veterans' Home Finance Committee created pursuant to subdivision (a) of Section 1108. See California Military and Veterans Code 1102
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991 of the Military and Veterans Code. See California Military and Veterans Code 996.973
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 996.987
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 997.003
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 998.003
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 998.023
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 998.043
  • Committee: means the Veterans' Finance Committee of 1943, created by Section 991. See California Military and Veterans Code 998.054
  • Comparable units: means rental units that have approximately the same living space, have the same number of bedrooms, are located in the same or similar neighborhoods, and feature the same, similar, or equal amenities and housing services. See California Civil Code 1954.51
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contract: includes any agreement or joint agreement to provide professional bond services to the State of California or an awarding department. See California Military and Veterans Code 999
  • Contractor: includes a provider of professional bond services who enters into a contract with an awarding department. See California Military and Veterans Code 999
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Water Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Public Utilities Code 18
  • County: includes city and county. See California Revenue and Taxation Code 15
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Decedent: A deceased person.
  • Deliver: means to deliver by personal service or by placing a copy of the notice in the mail, postage prepaid, by certified mail, return receipt requested, addressed to the party at the address for the receipt of notices under the lease. See California Civil Code 1954.26
  • department: means the Department of Veterans Affairs. See California Military and Veterans Code 690
  • Dependent: A person dependent for support upon another.
  • Developer: means any person who enters into an agreement with a redevelopment agency for the purpose of developing specific commercial real property within a redevelopment project area with the intention of acquiring ownership of that property, even if that person does not own that property when the agreement is executed. See California Civil Code 1954.26
  • director: refer to the Department of Rehabilitation and the Director of Rehabilitation, respectively, unless the context otherwise requires. See California Welfare and Institutions Code 19002
  • directors: means the board of directors of the district. See California Public Utilities Code 105003
  • Disabled veteran: means a veteran of the military, naval, or air service of the United States, including, but not limited to, the Philippine Commonwealth Army, the Regular Scouts, "Old Scouts" and the Special Philippine Scouts, "New Scouts" who has at least a 10-percent service-connected disability and who is domiciled in the state. See California Military and Veterans Code 999
  • Disabled veteran business enterprise: means a business certified by the administering agency as meeting all of the following requirements:

    California Military and Veterans Code 999

  • District: means the Sonoma-Marin Area Rail Transit District. See California Public Utilities Code 105003
  • District: means a memorial district organized under the provisions of this chapter. See California Military and Veterans Code 1170
  • Donor: The person who makes a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Emergency: means a sudden occurrence such as a storm, flood, fire, or an unexpected equipment outage impairing the ability of a person or public agency to make water deliveries. See California Water Code 1811
  • Enforcement action: means a civil action or proceeding, other than a cross-complaint, for any of the following purposes:

    California Civil Code 5925

  • Fair compensation: means the reasonable charges incurred by the owner of the conveyance system, including capital, operation, maintenance, and replacement costs, increased costs from any necessitated purchase of supplemental power, and including reasonable credit for any offsetting benefits for the use of the conveyance system. See California Water Code 1811
  • 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.
  • foreign-based business: means a business entity that is incorporated or has its principal headquarters located outside the United States of America. See California Military and Veterans Code 999
  • Fund: means the Veterans' Home Fund created pursuant to Section 1103. See California Military and Veterans Code 1102
  • Fund: means the Veterans Farm and Home Building Fund of 1943 created by Section 988 of the Military and Veterans Code. See California Military and Veterans Code 996.973
  • Fund: means the Veterans Farm and Home Building Fund of 1943 created by Section 988. See California Military and Veterans Code 996.987
  • Fund: means the Veterans Farm and Home Building Fund of 1943 created by Section 988. See California Military and Veterans Code 997.003
  • Fund: means the Veterans' Farm and Home Building Fund of 1943 created by Section 988. See California Military and Veterans Code 998.003
  • Fund: means the Veterans' Farm and Home Building Fund of 1943 created by Section 988. See California Military and Veterans Code 998.023
  • Fund: means the Veterans' Farm and Home Building Fund of 1943, created by Section 988. See California Military and Veterans Code 998.043
  • Fund: means the Veterans' Farm and Home Building Fund of 1943, created by Section 988. See California Military and Veterans Code 998.054
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Goal: means a numerically expressed objective that awarding departments and contractors are required to make efforts to achieve. See California Military and Veterans Code 999
  • goods in transit: means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an intrastate water carrier. See California Revenue and Taxation Code 1017
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Impasse notice: means a written notice which states either of the following:

    California Civil Code 1954.26

  • intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Landlord: means any operator, keeper, lessor, or sublessor of any furnished or unfurnished premises for hire, or his or her agent or successor in interest. See California Civil Code 1980
  • Landlord: means any operator, keeper, lessor, or sublessor of any furnished or unfurnished premises for hire, or his or her agent or successor in interest. See California Civil Code 1993
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Livestock stockpond: means a water impoundment structure constructed for livestock watering use not to exceed direct diversion of 4,500 gallons per day, or diversion to storage of 10 acre-feet per year, as that use is defined by the board, and including impoundment for incidental aesthetic, fire protection, recreational, or fish and wildlife purposes. See California Water Code 1228.1
  • Management and control: means effective and demonstrable management of the business entity. See California Military and Veterans Code 999
  • mandatory supervision: shall mean the portion of a defendant's sentenced term during which time he or she is supervised by the county probation officer pursuant to subparagraph (B) of paragraph (5) of subdivision (h) of Section 1170. See California Penal Code 19.9
  • month: means a calendar month, unless otherwise expressed. See California Civil Code 14
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • municipally owned transit system: means a transit system owned by a city, or by a district created under Part 1 (commencing with Section 24501) of Division 10 of the Public Utilities Code. See California Education Code 39800
  • Negotiation notice: means a written notice by a tenant in privity of estate, and in privity of contract with the owner, stating either of the following:

    California Civil Code 1954.26

  • Oath: A promise to tell the truth.
  • Owner: includes any person, acting as principal or through an agent, having the right to offer commercial real property for rent, and includes any predecessor in interest to the owner. See California Civil Code 1954.26
  • Owner: includes any person, acting as principal or through an agent, having the right to offer residential real property for rent, and includes a predecessor in interest to the owner, except that this term does not include the owner or operator of a mobilehome park, or the owner of a mobilehome or his or her agent. See California Civil Code 1954.51
  • Owner: means any person other than the landlord who has any right, title, or interest in personal property. See California Civil Code 1980
  • Owner: means any person other than the landlord who has any right, title, or interest in property. See California Civil Code 1993
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • 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 Revenue and Taxation Code 19
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • person: includes any city, county, district, the state, or any department or agency thereof, and the United States to the extent authorized by law. See California Water Code 1835
  • Person: includes a public agency. See California Water Code 1745
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Civil Code 14
  • power: includes electricity, electrical power, and other power. See California Water Code 1751
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Premises: includes any common areas associated therewith. See California Civil Code 1980
  • Premises: includes any common areas associated therewith. See California Civil Code 1993
  • Prevailing market rent: means the rental rate that would be authorized pursuant to 42 U. See California Civil Code 1954.51
  • Price: includes any charge or fee, however denominated, for the hiring of commercial real property and includes any security or deposit subject to Section 1950. See California Civil Code 1954.26
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Professional bond services: include services as financial advisers, bond counsel, underwriters in negotiated transactions, underwriter's counsel, financial printers, feasibility consultants, and other professional services related to the issuance and sale of bonds. See California Military and Veterans Code 999
  • property: includes property real and personal. See California Civil Code 14
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Rail transit: means the transportation of passengers and their incidental baggage by rail. See California Public Utilities Code 105003
  • Records: means any material, regardless of the physical form, on which information is recorded or preserved by any means, including in written or spoken words, graphically depicted, printed, or electromagnetically transmitted. See California Civil Code 1980
  • Records: means any material, regardless of the physical form, on which information is recorded or preserved by any means, including in written or spoken words, graphically depicted, printed, or electromagnetically transmitted. See California Civil Code 1993
  • Rent: means to hire real property and includes a lease or sublease. See California Civil Code 1954.26
  • residence of the owner: means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile. See California Revenue and Taxation Code 1018
  • Residential real property: includes any dwelling or unit that is intended for human habitation. See California Civil Code 1954.51
  • Small domestic use: means a domestic use, as that use is defined by board rule, or a use for aesthetic, fire protection, recreational, or fish and wildlife purposes that is associated with a dwelling or other facility for human occupation, that does not exceed direct diversion of 4,500 gallons per day or diversion to storage of 10 acre-feet per year. See California Water Code 1228.1
  • Small irrigation use: means either of the following:

    California Water Code 1228.1

  • Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Military and Veterans Code 19
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
  • state property: means all real property, or part thereof, owned, leased, rented, or otherwise controlled or occupied by any department or other agency or body of this state. See California Welfare and Institutions Code 19625
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • stream system: includes stream, lake, or other body of water, and tributaries and contributory sources, but does not include an underground water supply other than a subterranean stream following through known and definite channels. See California Water Code 1205
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
  • Tenancy: includes the lawful occupation of property and includes a lease or sublease. See California Civil Code 1954.51
  • Tenant: includes a lessee, subtenant, and sublessee. See California Civil Code 1954.26
  • Tenant: includes any paying guest, lessee, or sublessee of any premises for hire. See California Civil Code 1980
  • Tenant: includes any lessee or sublessee of any commercial real property and its premises for hire. See California Civil Code 1993
  • Term: means the period of time for which real property is rented or offered for rent, and includes any provision for a termination or extension of such a period or renewal thereof, except that nothing in this chapter supersedes the specific provisions of this code or of the Code of Civil Procedure which of themselves establish, prescribe, limit, or define the term for which real property may be rented. See California Civil Code 1954.26
  • Testify: Answer questions in court.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • 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 Water Code 20
  • Unused capacity: means space that is available within the operational limits of the conveyance system and that the owner is not using during the period for which the transfer is proposed and which space is sufficient to convey the quantity of water proposed to be transferred. See California Water Code 1811
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • war: shall mean : (a) whenever Congress has declared war and peace has not been formally restored. See California Military and Veterans Code 18
  • water: includes the term "use of water. See California Water Code 1000
  • Water Commission Act: means Chapter 586, Statutes of 1913, as amended. See California Water Code 1003
  • Water supplier: means a local public agency or private company supplying or storing water, or a mutual water company. See California Water Code 1745
  • will: includes codicil. See California Civil Code 14
  • will: includes codicil. See California Penal Code 7
  • works: includes dams, tunnels, diversion works, ditches, and other works or constructions. See California Water Code 1750