§ 4501 The definitions in this chapter shall govern the construction of this …
§ 4502 “Assigned penalties” means, with respect to any taxes and assessments …
§ 4503 “Delinquency date” means the date on which a delinquency penalty …
§ 4504 “Secured roll property” means property that remains on the secured …
§ 4505 “Tax certificate” means the intangible property right created upon a …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 7.5 > Chapter 1 - General Definitions

  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • 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.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19