California Codes > Water Code > Division 21 > Part 7 > Chapter 2 > Article 2 – Initiation of Proceedings
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Terms Used In California Codes > Water Code > Division 21 > Part 7 > Chapter 2 > Article 2 - Initiation of Proceedings
- 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
- 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 Water Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.