California Codes > Revenue and Taxation Code > Division 2 > Part 10.5 > Chapter 3.3 – Senior Citizens Manufactured Home Property Tax Postponement Law
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.5 > Chapter 3.3 - Senior Citizens Manufactured Home Property Tax Postponement Law
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Revenue and Taxation Code 15
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Decedent: A deceased person.
- 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.
- 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
- Lien: A claim against real or personal property in satisfaction of a debt.
- Manufactured home: includes both of the following:
California Revenue and Taxation Code 20639.2
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- 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
- 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 Revenue and Taxation Code 19
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18