Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1.5 - UNIFORM LOCAL SALES AND USE TAXES

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appraisal: A determination of property value.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• County: includes city and county. See California Revenue and Taxation Code 15
• Hazardous fire area: means any area which is designated as a hazardous fire area by the board or the director pursuant to Section 4252 or 4253. See California Public Resources Code 4251
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• 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
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• Personal property: All property that is not real property.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.