Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.6 - COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS

• air gauge knife: means a device that appears to be an air gauge but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended. See California Penal Code 16140
• ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
• Appraisal: A determination of property value.
• 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
• ballistic knife: means a device that propels a knifelike blade as a projectile by means of a coil spring, elastic material, or compressed gas. See California Penal Code 16220
• beginning teacher: means a teacher with a valid California credential, as defined in Section 44259. See California Education Code 44279.1
• belt buckle knife: is a knife that is made an integral part of a belt buckle and consists of a blade with a length of at least two and one-half inches. See California Penal Code 16260
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• boobytrap: means any concealed or camouflaged device designed to cause great bodily injury when triggered by an action of any unsuspecting person coming across the device. See California Penal Code 16310
• camouflaging firearm container: means a container that meets all of the following criteria:

  California Penal Code 16320

• cane gun: means any firearm mounted or enclosed in a stick, staff, rod, crutch, or similar device, designed to be, or capable of being used as, an aid in walking, if the firearm may be fired while mounted or enclosed therein. See California Penal Code 16330
• cane sword: means a cane, swagger stick, stick, staff, rod, pole, umbrella, or similar device, having concealed within it a blade that may be used as a sword or stiletto. See California Penal Code 16340
• 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 Penal Code 7
• County: includes city and county. See California Revenue and Taxation Code 15
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Executor: A male person named in a will to carry out the decedent
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:

  California Penal Code 16520

• flechette dart: means a dart, capable of being fired from a firearm, that measures approximately one inch in length, with tail fins that take up approximately five-sixteenths of an inch of the body. See California Penal Code 16570
• handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
• imitation firearm: means any BB device, toy gun, replica of a firearm, or other device that is so substantially similar in coloration and overall appearance to an existing firearm as to lead a reasonable person to perceive that the device is a firearm. See California Penal Code 16700
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• large-capacity magazine: means any ammunition feeding device with the capacity to accept more than 10 rounds, but shall not be construed to include any of the following:

  California Penal Code 16740

• leaded cane: means a staff, crutch, stick, rod, pole, or similar device, unnaturally weighted with lead. See California Penal Code 16760
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• lipstick case knife: means a knife enclosed within and made an integral part of a lipstick case. See California Penal Code 16830
• machinegun: means any weapon that shoots, is designed to shoot, or can readily be restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. See California Penal Code 16880
• metal knuckles: means any device or instrument made wholly or partially of metal that is worn for purposes of offense or defense in or on the hand and that either protects the wearer's hand while striking a blow or increases the force of impact from the blow or injury to the individual receiving the blow. See California Penal Code 16920
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Multiburst trigger activator: includes , but is not limited to, any of the following devices:

  California Penal Code 16930

• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Person: includes a corporation as well as a natural person. See California Corporations Code 18
• 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
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• property: includes both real and personal property. See California Penal Code 7
• safety: is a utomatically applied by the pistol, this feature shall not be defeated. See California Penal Code 31900
• shobi-zue: means a staff, crutch, stick, rod, or pole concealing a knife or blade within it, which may be exposed by a flip of the wrist or by a mechanical action. See California Penal Code 17160
• short-barreled rifle: means any of the following:

  California Penal Code 17170

• short-barreled shotgun: means any of the following:

  California Penal Code 17180

• shuriken: means any instrument, without handles, consisting of a metal plate having three or more radiating points with one or more sharp edges and designed in the shape of a polygon, trefoil, cross, star, diamond, or other geometric shape, for use as a weapon for throwing. See California Penal Code 17200
• spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
• 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
• State: means the State of California, unless applied to the different parts of the United States. See California Education Code 77
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
• Trustee: A person or institution holding and administering property in trust.
• unconventional pistol: means a firearm with both of the following characteristics:

  California Penal Code 17270

• undetectable firearm: means any weapon that meets either of the following requirements:

  California Penal Code 17280

• United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20
• Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
• wallet gun: means any firearm mounted or enclosed in a case, resembling a wallet, designed to be or capable of being carried in a pocket or purse, if the firearm may be fired while mounted or enclosed in the case. See California Penal Code 17330
• will: includes codicil. See California Penal Code 7
• writing pen knife: means a device that appears to be a writing pen but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended or the pointed, metallic shaft is exposed by the removal of the cap or cover on the device. See California Penal Code 17350
• zip gun: means any weapon or device that meets all of the following criteria:

  California Penal Code 17360