Chapter 1 Equalization by County Board of Equalization
Chapter 1.5 Multijurisdictional Assessment Appeals Boards
Chapter 2 Equalization by State Board of Equalization
Chapter 3 The Equalized County Assessment Roll

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Allegation: something that someone says happened.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
  • 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.
  • 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
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • 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
  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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
  • 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.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • 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.
  • 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
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • 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.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • 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 Education Code 38118
  • 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 Education Code 39800
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • 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 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
  • month: means a calendar month, unless otherwise expressed. See California Education Code 17413
  • 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
  • newspaper: means a newspaper of general circulation. See California Education Code 5344
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation. See California Education Code 14007
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means any person other than the landlord who has any right, title, or interest in personal property. See California Education Code 38118
  • Owner: means any person other than the landlord who has any right, title, or interest in property. See California Education Code 39800
  • 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
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Education Code 14022.3
  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Education Code 17413
  • Personal property: All property that is not real property.
  • 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.
  • Premises: includes any common areas associated therewith. See California Education Code 38118
  • Premises: includes any common areas associated therewith. See California Education Code 39800
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • 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.
  • Quorum: The number of legislators that must be present to do business.
  • 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 Education Code 38118
  • 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 Education Code 39800
  • 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).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 5028
  • Tenant: includes any paying guest, lessee, or sublessee of any premises for hire. See California Education Code 38118
  • Tenant: includes any lessee or sublessee of any commercial real property and its premises for hire. See California Education Code 39800
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.
  • Verdict: The decision of a petit jury or a judge.
  • 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