Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 3 - Seizure and Sale

• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• Contract: A legal written agreement that becomes binding when signed.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes "city and county. See California Public Resources Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Forest resource improvement work: means the forest resource improvement measures enumerated in Section 4794 for which assistance is authorized pursuant to this chapter. See California Public Resources Code 4793
• Forest resources: means those uses and values associated with forest land, including fish, forage, recreation and aesthetics, soils, timber, watershed, wilderness, and wildlife. See California Public Resources Code 4793
• landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
• Management plan: means a long-term forest and land management plan submitted to the director pursuant to Section 4799. See California Public Resources Code 4793
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• 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
• Personal property: All property that is not real property.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Reforestation: means planting of tree seedlings, cuttings, or seed. See California Public Resources Code 4793
• Urban forestry: means the cultivation and management of native or introduced trees and related vegetation in urban areas for their present and potential contribution to the economic, physiological, sociological, and ecological well-being of urban society. See California Public Resources Code 4799.09