Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 5 > Article 4 - Cancellations

• County: includes "city and county. See California Public Resources Code 14
• Nonprofit organization: means any private, nonprofit organization, existing under Section 501(c)(3) of the United States Internal Revenue Code, that has, among its principal charitable purposes, the preservation of historic resources for cultural, scientific, historic, educational, recreational, agricultural, or scenic opportunities. See California Public Resources Code 5079.01
• Office: means the State Office of Historic Preservation. See California Public Resources Code 5079.01
• 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