Chapter 1 Medium of Payment
Chapter 2 Collection Generally
Chapter 2.1 Collection in Equal Installments
Chapter 2.3 Return of Replicated Property Tax Payments
Chapter 3 Collection of Part of an Assessment
Chapter 3.3 Collection of Taxes
Chapter 4 Collection on the Unsecured Roll
Chapter 5 Suits for Taxes
Chapter 6 Unsecured Roll Summary Judgment
Chapter 7 Warrant for Collection of Taxes
Chapter 8 Tax Delinquent Vessels

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5

  • Agency: means the Office of Emergency Services. See California Revenue and Taxation Code 2216
  • 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
  • Agency: means the Monterey-Salinas Transit Joint Powers Agency, a joint exercise of powers agency. See California Water Code 1210
  • Allegation: something that someone says happened.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • 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
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Bequest: Property gifted by will.
  • Board: means the Board of State and Community Corrections. See California Revenue and Taxation Code 2216
  • 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 Education Code 5301
  • board: means the Board of Directors of the Monterey-Salinas Transit District. See California Water Code 1210
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Education Code 1012
  • bribe: signifies anything of value or advantage, present or prospective, or any promise or undertaking to give any, asked, given, or accepted, with a corrupt intent to influence, unlawfully, the person to whom it is given, in his or her action, vote, or opinion, in any public or official capacity. See California Education Code 1012
  • 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
  • Conducts: includes , but is not limited to, initiating, concluding, or participating in conducting, initiating, or concluding a transaction. See California Revenue and Taxation Code 2954
  • Controller: means the State Controller. See California Education Code 5303
  • corruptly: import s a wrongful design to acquire or cause some pecuniary or other advantage to the person guilty of the act or omission referred to, or to some other person. See California Education Code 1012
  • County: includes "city and county. See California Education Code 1915
  • County: includes city and county. See California Education Code 5228
  • County: means Monterey County. See California Water Code 1210
  • County: includes city and county. See California Education Code 14004.5
  • County: includes "city and county. See California Education Code 94150
  • Criminal activity: means a criminal offense punishable under the laws of this state by death, imprisonment in the state prison, or imprisonment pursuant to subdivision (h) of Section 1170 or from a criminal offense committed in another jurisdiction punishable under the laws of that jurisdiction by death or imprisonment for a term exceeding one year. See California Revenue and Taxation Code 2954
  • criminal street gang: means any ongoing organization, association, or group of three or more persons, whether formal or informal, having as one of its primary activities the commission of one or more of the criminal acts enumerated in paragraphs (1) to (25), inclusive, or (31) to (33), inclusive, of subdivision (e), having a common name or common identifying sign or symbol, and whose members individually or collectively engage in, or have engaged in, a pattern of criminal gang activity. See California Revenue and Taxation Code 2960
  • Custody: means physical custody or legal custody or both, under any applicable tribal law or tribal custom or state law. See California Welfare and Institutions Code 224.1
  • 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 Education Code 94155
  • daytime: means the period between sunrise and sunset, and the word "nighttime" means the period between sunset and sunrise. See California Education Code 1012
  • Decedent: A deceased person.
  • Department: means the Department of Rehabilitation. See California Welfare and Institutions Code 19461
  • Department: means the Department of Water Resources. See California Water Code 12929.2
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • 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
  • Distribute: means transfer possession of, whether with or without consideration. See California Revenue and Taxation Code 8261
  • District: means the Monterey-Salinas Transit District created by Section 106010. See California Water Code 1210
  • District: means the Gold Coast Transit District created by this part. See California Water Code 1217
  • Donor: The person who makes a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to credit or debit an account. See California Water Code 12922
  • 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 Section 50093 of the Health and Safety Code:

    California Welfare and Institutions Code 19461

  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Environmental Water Program: means the Environmental Water Program created pursuant to Article 3 (commencing with Section 12929. See California Water Code 12929.2
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570. See California Education Code 5302
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Exhibit: means show. See California Revenue and Taxation Code 8261
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • high risk sex offenders: means those persons who are required to register as sex offenders pursuant to the Sex Offender Registration Act and who have been assessed with a score indicating a "high risk" on the SARATSO identified for that person's specific population as set forth in Section 290. See California Revenue and Taxation Code 2910.5
  • 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
  • Jail: as used in this chapter , means a locked facility administered by a law enforcement or governmental agency, the purpose of which is to detain adults who have been charged with violations of criminal law and are pending trial, or to hold convicted adult criminal offenders sentenced for less than one year. See California Welfare and Institutions Code 207.1
  • Juror: A person who is on the jury.
  • Knowingly: means being aware of the character of the matter or live conduct. See California Revenue and Taxation Code 8261
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • license: shall include a permit or a certificate issued by a state agency. See California Education Code 1097
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Lockup: as used in this chapter , means any locked room or secure enclosure under the control of a sheriff or other peace officer that is primarily for the temporary confinement of adults upon arrest. See California Welfare and Institutions Code 207.1
  • Matter: means any book, magazine, newspaper, or other printed or written material, or any picture, drawing, photograph, motion picture, or other pictorial representation, or any statue or other figure, or any recording, transcription, or mechanical, chemical, or electrical reproduction, or any other article, equipment, machine, or material. See California Revenue and Taxation Code 8261
  • Monetary instrument: means United States currency and coin. See California Revenue and Taxation Code 2954
  • 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
  • motor vehicle: includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. See California Welfare and Institutions Code 11158
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • negotiable paper: means checks, drafts, and money orders. See California Water Code 12923
  • newspaper: means a newspaper of general circulation. See California Education Code 5344
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • Obscene live conduct: means any physical human body activity, whether performed or engaged in alone or with other persons, including but not limited to singing, speaking, dancing, acting, simulating, or pantomiming, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest and is conduct that, taken as a whole, depicts or describes sexual conduct in a patently offensive way and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Revenue and Taxation Code 8261
  • Obscene matter: means matter, taken as a whole, that to the average person, applying contemporary statewide standards, appeals to the prurient interest, that, taken as a whole, depicts or describes sexual conduct in a patently offensive way, and that, taken as a whole, lacks serious literary, artistic, political, or scientific value. See California Revenue and Taxation Code 8261
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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 Education Code 5325
  • pattern of criminal gang activity: means the commission of, attempted commission of, conspiracy to commit, or solicitation of, sustained juvenile petition for, or conviction of two or more of the following offenses, provided at least one of these offenses occurred after the effective date of this chapter and the last of those offenses occurred within three years after a prior offense, and the offenses were committed on separate occasions, or by two or more persons:

    California Revenue and Taxation Code 2960

  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Education Code 1012
  • Person: means any individual, partnership, firm, association, corporation, limited liability company, or other legal entity. See California Revenue and Taxation Code 8261
  • 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
  • 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.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • 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
  • project: means any major, localized, undertaking by or under the jurisdiction of the State Department of Water Resources, or by or under the jurisdiction of the State Department of Water Resources and the federal government, jointly, which has a duration, estimated by the Director of the Department of Water Resources, of more than three years. See California Education Code 41930
  • 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.
  • spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 1012
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 94148
  • State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
  • 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
  • stream system: includes stream, lake, or other body of water, and tributaries and contributory sources, but does not include an underground water supply other than a subterranean stream following through known and definite channels. See California Water Code 1205
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 5028
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 14002.05
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transaction: includes the deposit, withdrawal, transfer, bailment, loan, pledge, payment, or exchange of currency, or a monetary instrument, as defined by subdivision (d), or the electronic, wire, magnetic, or manual transfer of funds between accounts by, through, or to, a financial institution as defined by subdivision (b). See California Revenue and Taxation Code 2954
  • Transit: means the transportation of passengers and their incidental baggage. See California Water Code 1217
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • 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 Education Code 14022.5
  • Verdict: The decision of a petit jury or a judge.
  • vessel: means a vessel as defined in subdivision (c) of Section 651 of the Harbors and Navigation Code. See California Education Code 1012
  • water: includes the term "use of water. See California Water Code 1000
  • Water Quality Program: means the Water Quality program created pursuant to Article 4 (commencing with Section 12929. See California Water Code 12929.2