Chapter 1 Publication of Delinquent List and Notice of Sale
Chapter 2 Sale by Operation of Law
Chapter 2.2 Medium of Payment
Chapter 7 Sale to Private Parties After Deed to State
Chapter 8 Deed to State, County or Public Agencies
Chapter 10 Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 6

  • 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.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • average daily attendance: means the average daily attendance used to compute a school district's second principal apportionment. See California Education Code 41860
  • 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.
  • 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.
  • 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 Revenue and Taxation Code 20
  • board: as used in this article , means the board and the board of directors of the nonprofit entity as the joint employer of the employees. See California Public Utilities Code 120508
  • board: means a county transit development board created pursuant to Chapter 2 (commencing with Section 120050). See California Public Utilities Code 120001
  • 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 Penal Code 7
  • 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 Penal Code 7
  • City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
  • 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 Public Utilities Code 20
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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 Penal Code 7
  • County: includes city and county. See California Water Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Public Utilities Code 18
  • 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
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Ground water: means nonsaline water beneath the surface of the ground, whether or not flowing through known and definite channels. See California Water Code 71683
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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 Penal Code 7
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • negotiable paper: means checks, drafts, and money orders. See California Revenue and Taxation Code 2504
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • 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: A promise to tell the truth.
  • Operator: means the person or persons operating a water-producing facility. See California Water Code 71683
  • 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 Revenue and Taxation Code 28.5
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: means any public agency or public corporation, whether federal, state, or local, or any private corporation, firm, partnership, individual, or group of individuals and includes a district levying a water replenishment assessment hereunder. See California Water Code 71683
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • 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.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Private corporation: means and includes any private corporation organized under the laws of the United States or of this or any other state thereof. See California Water Code 71720
  • 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.
  • Producer: means any person or operator producing ground water within the boundaries of the district. See California Water Code 71683
  • producing: means the extraction or extracting of ground water, by pumping or any other method, from shafts, tunnels, wells (including, but not limited to, abandoned oil wells), excavations, or other sources of such ground water, for domestic, municipal, irrigation, industrial, or other beneficial use, except that such terms shall not mean or include the extraction or extracting of ground water incidentally produced with oil in the production of oil or gas nor the extraction or extracting of ground water incidentally produced in a bona fide mining operation or in the bona fide construction of a tunnel for railroad, highway, aqueduct, pipeline, or other useful purpose (except the production of ground water for use or sale) unless the ground water so extracted shall be used or sold by the producer for domestic, municipal, irrigation, industrial, or other beneficial purpose. See California Water Code 71683
  • property: includes property real and personal. See California Civil Code 14
  • property: includes both real and personal property. See California Penal Code 7
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • 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).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • 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.
  • Special assessment: as used in this chapter , means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property. See California Revenue and Taxation Code 3972
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • 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 Penal Code 7
  • State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
  • state agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
  • taxes: includes assessments. See California Revenue and Taxation Code 3771
  • taxing agency: includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. See California Revenue and Taxation Code 3772
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Treasurer: as used in this chapter , means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof. See California Revenue and Taxation Code 3971
  • Trustee: A person or institution holding and administering property in trust.
  • 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 Water Code 20
  • Venue: The geographical location in which a case is tried.
  • 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 Penal Code 7
  • Victim Impact Statement: A written or spoken statement by the victim or his or her representative about the physical, emotional, and financial impact of a crime on the victim. The statement is given to the court before sentencing.
  • water: includes potable water and nonpotable water. See California Water Code 71611
  • Water-producing facility: means any device or method, mechanical or otherwise, for the production of ground water from the ground water supplies within the district. See California Water Code 71683
  • will: includes codicil. See California Penal Code 7
  • 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 Penal Code 7
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7