Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 2 > Article 1.5 - Review of Assessment of Publicly Owned Property

• 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
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• 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 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
• 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.