Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS

• Advocate: as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904. See California Revenue and Taxation Code 5903
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• County: includes city and county. See California Revenue and Taxation Code 15
• Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
• 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.
• executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
• person: includes a corporation as well as a natural person. See California Penal Code 7
• Personal property: All property that is not real property.
• Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35