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

  • 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.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Agency: means the Labor and Workforce Development Agency. See California Labor Code 18.5
  • Amortization: Paying off a loan by regular installments.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeals board: means the Occupational Safety and Health Appeals Board, within the department. See California Labor Code 6302
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • apprentice: as used in this chapter , means a person at least 16 years of age who has entered into a written agreement, in this chapter called an "apprentice agreement" with an employer or program sponsor. See California Labor Code 3077
  • 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 Revenue and Taxation Code 23
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • 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
  • Biochemical substance: means any biological or chemical agent that may be used as a weapon of mass destruction, including, but not limited to, any chemical warfare agent, weaponized biological agent, or nuclear or radiological agent, as these terms are defined in Section 11417 of the Penal Code. See California Labor Code 3212.85
  • blood-borne infectious disease: means a disease caused by exposure to pathogenic microorganisms that are present in human blood that can cause disease in humans, including those pathogenic microorganisms defined as blood-borne pathogens by the Department of Industrial Relations. See California Labor Code 3212.8
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Borello: means the California Supreme Court's decision in…. See California Labor Code 2775
  • Campus: shall include any campus or other installation maintained under the jurisdiction of the Regents of the University of California. See California Labor Code 3213
  • Campus department: means all members of the University of California Police Department who are assigned and serve on a particular campus. See California Labor Code 3213
  • Car washing and polishing: means washing, cleaning, drying, polishing, detailing, servicing, or otherwise providing cosmetic care to vehicles. See California Labor Code 2051
  • 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: means any city, town, or municipal corporation incorporated under the laws of this State. See California Water Code 8002
  • city: includes city and county, and "county" does not include city and county. See California Water Code 8152
  • 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
  • city council: includes the legislative body of any city by whatever name it may be designated. See California Water Code 8003
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • 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
  • Commissioner: means the Labor Commissioner. See California Labor Code 2051
  • Committee print: A publication used by committees for various purposes. For example, the rules of each standing committee may be published as a committee print, and drafts of bills or committee reports may be produced as committee prints.
  • 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.
  • Community-based punishment: means correctional sanctions and programming encompassing a range of custodial and noncustodial responses to criminal or noncompliant offender activity. See California Penal Code 17.5
  • Continuance: Putting off of a hearing ot trial until a later time.
  • 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 Resources Code 14
  • County: includes city and county. See California Public Utilities Code 18
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • date of transfer: means (a) . See California Water Code 8151
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Defense attorney: Represent defendants in criminal matters.
  • Department: means Department of Industrial Relations. See California Labor Code 19
  • Department: means the Department of Industrial Relations. See California Labor Code 6302
  • department: means the State Department of Health Services, and "director" means the State Director of Health Services. See California Welfare and Institutions Code 10720
  • 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.
  • Devise: To gift property by will.
  • Director: means Director of Industrial Relations. See California Labor Code 20
  • Director: means the Director of Industrial Relations. See California Labor Code 6302
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means the Division of Occupational Safety and Health. See California Labor Code 6302
  • drainage improvement: means any storm drain improvement, drainage improvement, or drainage system, authorized to be transferred pursuant to this chapter. See California Water Code 8150
  • duty belt: means a belt used for the purpose of holding a gun, handcuffs, baton, and other items related to law enforcement. See California Labor Code 3213.2
  • Dynamex: means Dynamex Operations W. See California Labor Code 2775
  • Employee: includes the person injured and any other person to whom a claim accrues by reason of the injury or death of the former. See California Labor Code 3850
  • Employee: means any person, including an alien or minor, who renders actual car washing and polishing services in any business for an employer, whether for tips or for wages, and whether wages are calculated by time, piece, task, commission, or other method of calculation, and whether the services are rendered on a commission, concessionaire, or other basis. See California Labor Code 2051
  • Employer: includes insurer as defined in this division. See California Labor Code 3850
  • Employer: means any individual, partnership, corporation, limited liability company, joint venture, or association engaged in the business of car washing and polishing that engages any other individual in providing those services. See California Labor Code 2051
  • employer: means :

    California Labor Code 3300

  • Evidence-based practices: refers to supervision policies, procedures, programs, and practices demonstrated by scientific research to reduce recidivism among individuals under probation, parole, or post release supervision. See California Penal Code 17.5
  • Ex officio: Literally, by virtue of one's office.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • 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.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • 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,
  • health facility: means a health facility as defined in subdivision (a), (b), (c), (m), or (n) of Section 1250 of the Health and Safety Code. See California Labor Code 3212.87
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • injury: as used in this division , includes cancer, including leukemia, that develops or manifests itself during a period in which any member described in subdivision (a) is in the service of the department or unit, if the member demonstrates that he or she was exposed, while in the service of the department or unit, to a known carcinogen as defined by the International Agency for Research on Cancer, or as defined by the director. See California Labor Code 3212.1
  • intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • 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.
  • Justice reinvestment: is a data-driven approach to reduce corrections and related criminal justice spending and reinvest savings in strategies designed to increase public safety. See California Penal Code 17.5
  • Labor Commissioner: means Chief of the Division of Labor Standards Enforcement. See California Labor Code 21
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • Medical director: means the physician appointed by the administrative director pursuant to Section 122. See California Labor Code 29
  • Members of a fire department: includes , but is not limited to, an apprentice, volunteer, partly paid, or fully paid member of any of the following:

    California Labor Code 3212.85

  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Non-navigable streams: as used in this article , means streams and washes in a county which are not declared by law to be navigable and which are not in fact navigable for commercial purposes. See California Water Code 8125
  • Oath: A promise to tell the truth.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Permanent partial disability: means a permanent disability with a rating of less than 100 percent permanent disability. See California Labor Code 4452.5
  • Permanent total disability: means a permanent disability with a rating of 100 percent permanent disability only. See California Labor Code 4452.5
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Labor Code 18
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • 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
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • 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
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Pretrial conference: A meeting of the judge and lawyers to discuss which matters should be presented to the jury, to review evidence and witnesses, to set a timetable, and to discuss the settlement of the case.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • property: includes both real and personal property. See California Penal Code 7
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • qualified interpreter: means a language interpreter certified, or deemed certified, pursuant to Article 8 (commencing with Section 11435. See California Labor Code 4600
  • reasonable expenses of transportation: includes mileage fees from the employee's home to the place of the examination and back at the rate of twenty-one cents ($0. See California Labor Code 4600
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • 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.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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 Penal Code 7
  • Secretary: means the Secretary of Labor and Workforce Development. See California Labor Code 19.5
  • Serious physical harm: as used in this part , means any injury or illness, specific or cumulative, occurring in the place of employment or in connection with any employment, that results in any of the following:

    California Labor Code 6432

  • Sheriff: includes "marshal. See California Labor Code 25
  • Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
  • specific place of employment: means the building, store, facility, or agricultural field where an employee performs work at the employer's direction. See California Labor Code 3212.88
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Labor Code 12.2
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Revenue and Taxation Code 12.2
  • Standards board: means the Occupational Safety and Health Standards Board, within the department. See California Labor Code 6302
  • 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 agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23
  • 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 Public Utilities Code 10
  • Subpoena: A command to a witness to appear and give testimony.
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Streets and Highways Code 18
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Public Resources Code 17
  • subscription: includes mark when the signer or subscriber cannot write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Public Utilities Code 16
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • testing: means a PCR (Polymerase Chain Reaction) test approved for use or approved for emergency use by the United States Food and Drug Administration to detect the presence of viral RNA. See California Labor Code 3212.87
  • 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.
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • 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
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • vessel: means a vessel as defined in subdivision (c) of Section 651 of the Harbors and Navigation Code. See California Penal Code 7
  • Violation: includes a failure to comply with any requirement of the code. See California Labor Code 22
  • will: includes codicil. See California Penal Code 7
  • works: includes canals, ditches, levees, dikes, embankments, dams, machinery, and other appropriate or ancillary means of accomplishing the purposes mentioned in this chapter. See California Water Code 8001
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.