Chapter 1 Generally
Chapter 1A Secured Roll
Chapter 1B Unsecured Roll
Chapter 1C Redemptions
Chapter 1D Delinquent Unsecured Roll
Chapter 1.3 Distribution of Proceeds From Sale of Tax-Deeded Property
Chapter 3 Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 8

  • 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.
  • 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.
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Education Code 5320
  • assessments: includes all liens other than taxes which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7, and included in the amount necessary to redeem the property from sale to any taxing agency entitled to share in the proceeds. See California Welfare and Institutions Code 603.5
  • assessments: includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. See California Welfare and Institutions Code 627
  • 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.
  • board: means the California Department of Tax and Fee Administration. See California Education Code 5301
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Controller: means the State Controller. See California Education Code 5303
  • County: includes "city and county. See California Education Code 1915
  • County: includes city and county. See California Education Code 5228
  • County: includes "city and county. See California Education Code 94150
  • 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • fund: includes :

    California Welfare and Institutions Code 602.1

  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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).
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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
  • newspaper: means a newspaper of general circulation. See California Education Code 5344
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Education Code 5230
  • 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
  • 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.
  • Probate: Proving a will
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • property: includes property real and personal. See California Education Code 17413
  • 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.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • 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.
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 5223
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • taxes: includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7. See California Welfare and Institutions Code 603
  • taxes: includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes on property belonging to the United States. See California Welfare and Institutions Code 625.1
  • taxes: includes all taxes and assessments charged on the current unsecured roll. See California Welfare and Institutions Code 626
  • taxes: includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. See California Welfare and Institutions Code 626.8
  • taxes: includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes. See California Welfare and Institutions Code 630.1
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.