§ 20800 This part shall be known and may be cited as the County Deferred …
§ 20801 Unless the context requires otherwise, the definitions set forth in …
§ 20802 (a) “Claimant” means an owner of a residential dwelling, as …
§ 20803 (a) “Household income” means all income, as defined in …
§ 20804 (a) “Owner of a residential dwelling” includes all of the …
§ 20805 “Participating county” means a county that makes an election …
§ 20806 “Program” means the County Deferred Property Tax Program for Senior …
§ 20807 “Property taxes” means ad valorem property taxes or special …
§ 20808 (a) (1) “Residential dwelling” means a dwelling, and the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.6 > Chapter 1 - General Provisions and Definitions

  • Appraisal: A determination of property value.
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • 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.
  • 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).
  • 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
  • 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.