California Codes > Revenue and Taxation Code > Division 1 > Part 8 > Chapter 3 – Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 8 > Chapter 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.
- fund: includes :
California Revenue and Taxation Code 4651
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18