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

  • Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
  • Abuse: means intentionally or recklessly causing or attempting to cause bodily injury, or placing another person in reasonable apprehension of imminent serious bodily injury to himself or herself, or another. See California Revenue and Taxation Code 483
  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Agency: means the prosecutor, the probation department, and the regional center involved in a particular defendant's case. See California Revenue and Taxation Code 982
  • Allegation: something that someone says happened.
  • Amortization: Paying off a loan by regular installments.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Education Code 1012
  • 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 Education Code 5092
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Cognitive Developmental Disability: means any of the following:

    California Revenue and Taxation Code 982

  • Commercial real property: includes any part, portion, or unit thereof, and any related facilities, space, or services, except the following:

    California Education Code 37692

  • 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 Education Code 37692
  • 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 Education Code 5093
  • Committee: means the Water Conservation Finance Committee created pursuant to Section 12879. See California Water Code 12879.2
  • Committee: means the 1986 County Correctional Facility Capital Expenditure Finance Committee created by Section 4483. See California Revenue and Taxation Code 270
  • Committee: means the 1988 County Correctional Facility Capital Expenditure and Youth Facility Finance Committee created pursuant to Section 4496. See California Revenue and Taxation Code 283
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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 Education Code 38083
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Education Code 5303
  • county: includes "city and county". See California Education Code 1012
  • County: includes city and county. See California Education Code 5091
  • County: includes city and county. See California Education Code 5228
  • County: includes city and county. See California Education Code 14004.5
  • County correctional facilities: means county jail facilities, including separate facilities for the care of mentally ill inmates and persons arrested because of intoxication, but does not include county juvenile facilities. See California Revenue and Taxation Code 283
  • County juvenile facilities: means county juvenile halls, juvenile homes, ranches, or camps, and other juvenile detention facilities. See California Revenue and Taxation Code 283
  • County juvenile facilities: means county juvenile halls, juvenile homes, ranches, or camps, and other juvenile detention facilities. See California Revenue and Taxation Code 270
  • daytime: means the period between sunrise and sunset, and the word "nighttime" means the period between sunset and sunrise. See California Education Code 1012
  • 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 Education Code 37692
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • 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 Education Code 37692
  • Diversion-related treatment and habilitation: means , but is not limited to, specialized services or special adaptations of generic services, directed toward the alleviation of cognitive developmental disability or toward social, personal, physical, or economic habilitation or rehabilitation of an individual with a cognitive developmental disability, and includes, but is not limited to, diagnosis, evaluation, treatment, personal care, day care, domiciliary care, special living arrangements, physical, occupational, and speech therapy, training, education, sheltered employment, mental health services, recreation, counseling of the individual with this disability and of his or her family, protective and other social and sociolegal services, information and referral services, follow-along services, and transportation services necessary to ensure delivery of services to persons with cognitive developmental disabilities. See California Revenue and Taxation Code 982
  • Domestic violence: means abuse committed against an adult or a minor who is a spouse, former spouse, cohabitant, former cohabitant, or person with whom the suspect has had a child or is having or has had a dating or engagement relationship. See California Revenue and Taxation Code 483
  • Dual agency diversion: means a treatment and habilitation program developed with court approval by the regional center, administered jointly by the regional center and by the probation department, that is individually tailored to the needs of the defendant as derived from the defendant's individual program plan pursuant to Section 4646 of the Welfare and Institutions Code, and that includes, but is not limited to, treatment specifically addressed to the criminal offense charged, for a specified period of time as prescribed in Section 1001. See California Revenue and Taxation Code 982
  • 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
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Feasibility report: means such report on the feasibility of a public agency's proposed project as the department may require the public agency to file with the department in support of an application by the public agency under this chapter for a loan for the construction of the proposed project. See California Water Code 12881.2
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fund: means the 1988 County Correctional Facility Capital Expenditure and Youth Facility Bond Fund created pursuant to Section 4496. See California Revenue and Taxation Code 283
  • Fund: means the 1988 Water Conservation Fund created pursuant to Section 12879. See California Water Code 12879.2
  • Fund: means the 1986 County Correctional Facility Expenditure Fund. See California Revenue and Taxation Code 270
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • 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,
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • Impasse notice: means a written notice which states either of the following:

    California Education Code 37692

  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • 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.
  • Juror: A person who is on the jury.
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Education Code 1012
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Education Code 1012
  • maliciously: import a wish to vex, annoy, or injure another person, or an intent to do a wrongful act, established either by proof or presumption of law. See California Education Code 1012
  • 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 Education Code 1094
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, unless otherwise expressed. See California Education Code 17413
  • month: means a calendar month, unless otherwise expressed. See California Education Code 1012
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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 Education Code 37692

  • newspaper: means a newspaper of general circulation. See California Education Code 5344
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • Oath: A promise to tell the truth.
  • Officer: means any officer or employee of a local police department or sheriff's office, and any peace officer of the Department of the California Highway Patrol, the Department of Parks and Recreation, the University of California Police Department, or the California State University and College Police Departments, as defined in Section 830. See California Revenue and Taxation Code 483
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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 Education Code 37692
  • 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 Education Code 38083
  • 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 Education Code 5325
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Education Code 1012
  • person: includes a corporation as well as a natural person. See California Education Code 1012
  • 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
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • pretrial diversion: means the procedure of postponing prosecution either temporarily or permanently at any point in the judicial process from the point at which the accused is charged until adjudication. See California Revenue and Taxation Code 1018
  • Prevailing market rent: means the rental rate that would be authorized pursuant to 42 U. See California Education Code 38083
  • 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 Education Code 37692
  • prisoner: means any person committed to a state prison, including a person who has been transferred to any other facility, has escaped, or is otherwise absent, but does not include a person while on parole. See California Revenue and Taxation Code 481
  • Probate: Proving a will
  • Project: means any dam, reservoir, or other construction or improvement by a public agency for the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes. See California Water Code 12881.2
  • property: includes property real and personal. See California Education Code 17413
  • property: includes both real and personal property. See California Education Code 1012
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public agency: means any city, county, district or other political subdivision of the state. See California Water Code 12881.2
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Regional center: means a regional center for the developmentally disabled established under the Lanterman Developmental Disabilities Services Act that is organized as a private nonprofit community agency to plan, purchase, and coordinate the delivery of services that cannot be provided by state agencies to developmentally disabled persons residing in a particular geographic catchment area, and that is licensed and funded by the State Department of Developmental Services. See California Revenue and Taxation Code 982
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Rent: means to hire real property and includes a lease or sublease. See California Education Code 37692
  • required number: means :

    California Revenue and Taxation Code 212

  • 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 Education Code 38083
  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Education Code 1012
  • Single agency diversion: means a treatment and habilitation program developed with court approval by the regional center, administered solely by the regional center without involvement by the probation department, that is individually tailored to the needs of the defendant as derived from the defendant's individual program plan pursuant to Section 4646 of the Welfare and Institutions Code, and that includes, but is not limited to, treatment specifically addressed to the criminal offense charged, for a specified period of time as prescribed in Section 1001. See California Revenue and Taxation Code 982
  • 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 Education Code 1012
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 5223
  • 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 Education Code 1012
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 5090
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 5028
  • 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
  • Subpoena: A command to a witness to appear and give testimony.
  • Tenancy: includes the lawful occupation of property and includes a lease or sublease. See California Education Code 38083
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Tenant: includes a lessee, subtenant, and sublessee. See California Education Code 37692
  • 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 Education Code 37692
  • Testify: Answer questions in court.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • True bill: Another word for indictment.
  • 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
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Victim: means a person who is a victim of domestic violence. See California Revenue and Taxation Code 483
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Education Code 1012
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Education Code 1012