California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 2 > Article 5 – Reassessments
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 2 > Article 5 - Reassessments
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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.