Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 6 > Chapter 8 - Deed to State, County or Public Agencies

• 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.
• 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.
• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• conduit: includes ditches, pipe lines, and other means of diversion. See California Water Code 4001
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes city and county. See California Water Code 14
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Eligible county: means a county which meets both of the following requirements:

  California Revenue and Taxation Code 181

• Eligible property: means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county. See California Revenue and Taxation Code 181
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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.
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• property: includes property real and personal. See California Civil Code 14
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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
• Trustee: A person or institution holding and administering property in trust.
• water: includes the term "use of water. See California Water Code 1000
• will: includes codicil. See California Penal Code 7