California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1 > Article 1.9 – Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1 > Article 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
- Acquittal:
- Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
- A verdict of "not guilty."
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Quorum: The number of legislators that must be present to do business.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- will: includes codicil. See California Penal Code 7