California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 7 – Responsibility of Assessor
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 7 - Responsibility of Assessor
- 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.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Water Code 14
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.