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

  • Actuarial Standards Board: means the board established by the American Academy of Actuaries to develop and promulgate standards of actuarial practice. See California Insurance Code 10509.953
  • Actuary: means a person who is a member in good standing of the American Academy of Actuaries, the Casualty Actuarial Society, or the Society of Actuaries, and is qualified to sign statements of actuarial opinion on loss reserves. See California Insurance Code 1781.2
  • Agency: means the Labor and Workforce Development Agency. See California Labor Code 18.5
  • agency: means any city, county, district, joint powers authority, or other political subdivision of the state involved with water management. See California Water Code 12927
  • Arrest: means any law enforcement action, including issuance of a notice to appear or notice of violation, which results in a criminal charge. See California Penal Code 1463
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Assistive technology: means any item, piece of equipment, or product system, whether acquired commercially, modified, or customized, that is used to increase, maintain, or improve functional capabilities of individuals with disabilities, and any service that directly assists an individual with a disability in the selection, acquisition, or use of the item, equipment, or product system. See California Welfare and Institutions Code 19461
  • auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286
  • Authority: means the California Earthquake Authority. See California Insurance Code 10089.5
  • Available capital: includes all interest or other income from the investment of money held in the California Earthquake Authority Fund. See California Insurance Code 10089.5
  • Basic illustration: means a ledger or proposal used in the sale of a life insurance policy that shows both guaranteed and nonguaranteed elements. See California Insurance Code 10509.953
  • Basic residential earthquake insurance: means that policy of residential earthquake insurance described in Section 10089 except as follows:

    California Insurance Code 10089.5

  • Benefit plan design: means a specific health coverage policy issued by a carrier to individuals, to trustees of associations that cover individuals. See California Insurance Code 10900
  • Benefits and coverage: means the accident, sickness or disability indemnity available under a policy of disability insurance. See California Insurance Code 10601
  • Board: means the State Water Resources Control Board. See California Water Code 12929.2
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Board: means the governing board of the authority. See California Insurance Code 10089.5
  • Bonds: means bonds, notes, commercial paper, variable rate and variable maturity securities, and any other evidence of indebtedness. See California Insurance Code 10089.5
  • Capital market contract: means an agreement between the authority and a purchaser pursuant to which the purchaser agrees to purchase bonds of the authority. See California Insurance Code 10089.5
  • Carrier: means any disability insurance company or any other entity that writes, issues, or administers health benefit plans, as defined in subdivision (a) of Section 10198. See California Insurance Code 10900
  • 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
  • Child: means any individual under 19 years of age. See California Insurance Code 10950
  • 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: includes any city, city and county, district, including any enterprise special district, community service district, or community service area engaged in police protection activities as reported to the Controller for inclusion in the 1989-90 edition of the Financial Transactions Report Concerning Special Districts under the heading of Police Protection and Public Safety, authority, or other local agency (other than a county) which employs persons authorized to make arrests or to issue notices to appear or notices of violation which may be filed in court. See California Penal Code 1463
  • City: includes "city and county. See California Insurance Code 15
  • 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
  • Contract premium: means the gross premium that is required to be paid under a fixed premium policy, including the premium for a rider for which benefits are shown in the illustration. See California Insurance Code 10509.953
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes "city and county. See California Labor 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
  • County: means the county in which the arrest took place. See California Penal Code 1463
  • 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 Health and Safety Code 14
  • County: includes "city and county. See California Insurance Code 14
  • Court: means the superior court or a juvenile forum established under §. See California Penal Code 1463
  • Creditable coverage: means :

    California Insurance Code 10900

  • Currently payable scale: means a scale of nonguaranteed elements in effect for a policy form as of the preparation date of the illustration or declared to become effective within the next 95 days. See California Insurance Code 10509.953
  • 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
  • Department: means the Department of Rehabilitation. See California Welfare and Institutions Code 19461
  • Department: means Department of Industrial Relations. See California Labor Code 19
  • Department: means the Department of Water Resources. See California Water Code 12929.2
  • department: means the State Department of Health Services. See California Welfare and Institutions Code 14062
  • department: means State Department of Health Services. See California Health and Safety Code 20
  • Dependent: means the spouse or child of an eligible individual or other individual applying for coverage, subject to applicable terms of the health benefit plan covering the eligible person. See California Insurance Code 10900
  • 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
  • director: means the State Director of Health Services. See California Welfare and Institutions Code 14061
  • Director: means "State Director of Health Services. See California Health and Safety Code 21
  • Disability insurance: means every policy of disability insurance, self-insured employee welfare benefit plan, and nonprofit hospital service plan issued, delivered, or entered into pursuant to or described in Chapter 1 (commencing with Section 10110), Chapter 4 (commencing with Section 10270), or Chapter 11A (commencing with Section 11491) of this part. See California Insurance Code 10601
  • Disciplined current scale: means a scale of nonguaranteed elements constituting a limit on illustrations currently being illustrated by an insurer that is reasonably based on actual recent historical experience, as certified annually by an illustration actuary designated by the insurer. See California Insurance Code 10509.953
  • Disclosure form: means the standard supplemental disclosure form required pursuant to Section 10603. See California Insurance Code 10601
  • Eligible persons: means any of the following, provided that household income does not exceed the level prescribed for moderate-income families by the Department of Housing and Community Development pursuant to §. See California Welfare and Institutions Code 19461
  • Environmental Water Program: means the Environmental Water Program created pursuant to Article 3 (commencing with Section 12929. See California Water Code 12929.2
  • Exception: means any provision in a policy whereby coverage for a specified hazard or condition is entirely eliminated. See California Insurance Code 10601
  • 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
  • Federally eligible defined individual: means an individual who as of the date on which the individual seeks coverage under this part, (1) has 18 or more months of creditable coverage, and whose most recent prior creditable coverage was under a group health plan, a federal governmental plan maintained for federal employees, or a governmental plan or church plan as defined in the federal Employee Retirement Income Security Act of 1974 (29 U. See California Insurance Code 10900
  • Fund: means the California Water Fund. See California Water Code 12901
  • 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
  • Guaranteed elements: means the premiums, benefits, values, credits or charges under a policy of life insurance that are guaranteed and determined at issue. See California Insurance Code 10509.953
  • Illustrated scale: means a scale of nonguaranteed elements currently being illustrated that is not more favorable to the policy owner than the lesser of either of the following:

    California Insurance Code 10509.953

  • Illustration: means a presentation or depiction that includes nonguaranteed elements of a policy of life insurance over a period of years and that is one of the three types defined below:

    California Insurance Code 10509.953

  • Illustration actuary: means an actuary meeting the requirements of Section 10509. See California Insurance Code 10509.953
  • In force business: means an existing health benefit plan issued by a carrier to a federally eligible defined individual. See California Insurance Code 10900
  • In force illustration: means an illustration furnished at any time after the policy that it depicts has been in force for one year or more. See California Insurance Code 10509.953
  • In-lieu recharge: means accomplishing increased storage of groundwater by providing interruptible surface water to a user who relies on groundwater as a primary supply, to accomplish groundwater storage through the direct use of that surface water in lieu of pumping groundwater. See California Water Code 12927
  • Individual grandfathered plan coverage: means health care coverage in which an individual was enrolled on March 23, 2010, consistent with Section 1251 of PPACA and any rules or regulations adopted pursuant to that law. See California Insurance Code 10950
  • Initial open enrollment period: means the open enrollment period beginning on January 1, 2011, and ending 60 days thereafter. See California Insurance Code 10950
  • Insurer: means every insurer transacting disability insurance, every self-insured employee welfare plan, and every nonprofit hospital service plan specified in subdivision (e). See California Insurance Code 10601
  • Insurer: means any person, firm, association, or corporation admitted by the commissioner as an insurer in this state. See California Insurance Code 1781.2
  • intrastate water carrier: means a person engaged in the intrastate transportation of goods by water. See California Revenue and Taxation Code 1016
  • Late enrollee: means a child without coverage who did not enroll in a health benefit plan during an open enrollment period because of any of the following:

    California Insurance Code 10950

  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • licensee: means an insurer, agent, broker, or any other person who is required to be licensed by the department. See California Insurance Code 38.6
  • Life and disability insurance analyst: means a person who, for a fee or compensation of any kind, paid by or derived from any person or source other than an insurer, advises, purports to advise, or offers to advise any person insured under, named as beneficiary of, or having any interest in, a life or disability insurance contract, in any manner concerning that contract or his or her rights in respect thereto. See California Insurance Code 32.5
  • Life insurance: means insurance upon the lives of persons or appertaining thereto. See California Insurance Code 10509.953
  • Limitation: means any provision other than an exception or a reduction which restricts coverage under the policy. See California Insurance Code 10601
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • Medi-Cal: means the California Medical Assistance Program. See California Welfare and Institutions Code 14063
  • Minimum assumed expenses: means the minimum expenses that may be used in the calculation of the disciplined current scale for a policy form. See California Insurance Code 10509.953
  • Mono Lake Basin: means Mono Lake and its watershed. See California Water Code 12929.2
  • Mono Lake Committee: means the California nonprofit citizens organization formed to save Mono Lake. See California Water Code 12929.2
  • month: means a calendar month, unless otherwise expressed. See California Penal Code 7
  • New business: means a health benefit plan issued to an eligible individual that is not the carrier's in force business. See California Insurance Code 10900
  • Nonparticipating insurer: means an insurer that elects not to transfer or place any residential earthquake policies in the authority. See California Insurance Code 10089.5
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Revenue and Taxation Code 17
  • Oath: includes affirmation. See California Insurance Code 17
  • Offense: means any infraction, misdemeanor, or felony, and any act by a juvenile leading to an order to pay a financial sanction by reason of the act being defined as an infraction, misdemeanor, or felony, whether defined in this or any other code, except any parking offense as defined in subdivision (i). See California Penal Code 1463
  • Open enrollment period: means the annual open enrollment period subsequent to the initial open enrollment period, applicable to each individual child that is the month of the child's birth date. See California Insurance Code 10950
  • Panel: means the advisory panel of the authority. See California Insurance Code 10089.5
  • Parking offense: means any offense charged pursuant to Article 3 (commencing with Section 40200) of Chapter 1 of Division 17 of . See California Penal Code 1463
  • Participating insurer: means an insurer that has elected to join the authority. See California Insurance Code 10089.5
  • 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
  • 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
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Health and Safety Code 19
  • policy of residential property insurance: means a policy insuring individually owned residential structures of not more than four dwelling units, individually owned condominium units, or individually owned mobilehomes, and their contents, located in this state and used exclusively for residential purposes or a tenant's policy insuring personal contents of a residential unit located in this state. See California Insurance Code 10087
  • Policy of residential property insurance: means those policies described in Section 10087. See California Insurance Code 10089.5
  • Policy owner: means the owner named in the policy or the certificate holder in the case of a group policy. See California Insurance Code 10509.953
  • PPACA: means the federal Patient Protection and Affordable Care Act (Public Law 111-148), as amended by the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), and any subsequent rules or regulations issued pursuant to that law. See California Insurance Code 10950
  • Premium outlay: means the amount of premium assumed to be paid by the policy owner or other premium payer out-of-pocket. See California Insurance Code 10509.953
  • Private capital market: means one or more purchasers of bonds of the authority pursuant to a capital market contract. See California Insurance Code 10089.5
  • 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
  • Project: means any project constructed by a public agency, as defined by Section 12880, by the State, or by the State in co-operation with the Federal Government, for the development, utilization, and distribution of the water resources of the State, including all necessary or convenient property, works, and facilities. See California Water Code 12901
  • Project: means land and facilities for artificial groundwater recharge through methods which include, but are not limited to, (1) percolation using basins, pits, ditches and furrows, modified streambed, flooding, and well injection or (2) in-lieu recharge. See California Water Code 12927
  • property: includes both real and personal property. See California Penal Code 7
  • Public agency: means any city, county, district or other political subdivision of the state. See California Water Code 12881.2
  • Qualifying residential property: includes all those residential dwellings set forth in Section 10087. See California Insurance Code 10089.5
  • Reduction: means any provision in a policy which reduces the amount of a policy benefit to some amount or period less than would be otherwise payable for medically authorized expenses or services had such a reduction not been used. See California Insurance Code 10601
  • Reinsurance intermediary: means a reinsurance intermediary-broker or a reinsurance intermediary-manager. See California Insurance Code 1781.2
  • Reinsurance intermediary-manager: means any person, firm, association, or corporation that has authority to bind, or manages all or part of the assumed reinsurance business of, a reinsurer (including the management of a separate division, department, or underwriting office) and acts as an agent for the reinsurer whether known as a reinsurance intermediary-manager, manager, or other similar term. See California Insurance Code 1781.2
  • Reinsurer: means any person, firm, association, or corporation admitted in this state as an insurer with the authority to assume reinsurance. See California Insurance Code 1781.2
  • 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
  • Resident: means residing in this State, "nonresident" means not residing in this State. See California Insurance Code 30
  • Residential earthquake insurance market share: means an individual insurer's total direct premium received for (1) residential earthquake policies and endorsements written or renewed by the insurer in California and (2) residential earthquake policies written or renewed by the authority for which the insurer has written or renewed an underlying policy of residential property insurance, divided by the total gross premiums received by all admitted insurers and the authority for their basic residential earthquake insurance in California. See California Insurance Code 10089.5
  • Residential property insurance market share: means an individual insurer's total gross premiums received for residential property insurance policies written or renewed by the insurer, divided by the total gross premiums received by all admitted insurers for residential property insurance in California. See California Insurance Code 10089.5
  • Responsible party for a child: means an adult having custody of the child or with responsibility for the financial needs of the child, including the responsibility to provide health care coverage. See California Insurance Code 10950
  • Revenue: means all income and receipts of the authority, including, but not limited to, income and receipts derived from premiums, bond purchase agreements, capital contributions by insurers, assessments levied on insurers, surcharges applied to authority earthquake policyholders, and all interest or other income from investment of money in any fund or account of the authority established for the payment of principal or interest, or premiums on bonds, including reserve funds. See California Insurance Code 10089.5
  • 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
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
  • Standard risk rate: means the lowest rate that can be offered for a child with the same benefit plan, effective date, age, geographic region, and family status. See California Insurance Code 10950
  • 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: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • State: means the State of California, unless applied to the different parts of the United States. See California Health and Safety Code 23
  • 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
  • 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
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Water Code 10
  • 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 Labor Code 17
  • Supplemental illustration: means an illustration furnished in addition to a basic illustration that meets the applicable requirements of this regulation, and that may be presented in a format differing from the basic illustration, but may only depict a scale of nonguaranteed elements that is permitted in a basic illustration. See California Insurance Code 10509.953
  • Total fine or forfeiture: means the total sum to be collected upon a conviction, or the total amount of bail forfeited or deposited as cash bail subject to forfeiture. See California Penal Code 1463
  • Unearned premium reserve: means an amount equal to the unearned portion of premiums due to, or received by, the authority on all of its policies of residential earthquake insurance, without deduction on account of reinsurance ceded. See California Insurance Code 10089.5
  • 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
  • Violation: means the failure of a reinsurance intermediary, or an insurer or reinsurer for whom the reinsurance intermediary was acting, to comply with any provision of this chapter. See California Insurance Code 1781.2
  • Water Quality Program: means the Water Quality program created pursuant to Article 4 (commencing with Section 12929. See California Water Code 12929.2
  • will: includes codicil. See California Penal Code 7