California Revenue and Taxation Code ARTICLE 1 - Definitions

• Section 2201.
  Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any...
• Section 2202.
  “Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.(Added by Stats. 1973,...
• Section 2203.
  “City” means any city whether general law or charter, except a city and county.(Added by Stats. 1973, Ch. 358.)
• Section 2204.
  “Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes...
• Section 2205.
  “Costs mandated by the courts” means any increased costs incurred by a local agency or school district in order to comply with a final court...
• Section 2206.
  “Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district after January...
• Section 2206.5.
  “Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute...
• Section 2208.
  “County” means any chartered or general law county. “County” includes a city and county.(Added by Stats. 1973, Ch. 358.)
• Section 2208.5.
  “School district” means any school district, community college district, or county superintendent of schools.(Added by Stats. 1977, Ch. 1135.)
• Section 2209.
  “Executive order” means any order, plan, requirement, rule or regulation issued:(a) By the Governor, or(b) By any officer or official serving at the pleasure of the Governor,...
• Section 2210.
  “Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973.(Added by Stats. 1975, Ch. 486.)
• Section 2211.
  “Local agency” means any city, county, special district, authority or other political subdivision of the state.(Amended by Stats. 1981, Ch. 242, Sec. 8. Effective July...
• Section 2212.
  “Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year...
• Section 2213.
  “Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any...
• Section 2214.
  “Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of...
• Section 2215.
  “Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special district” includes a county...
• Section 2216.
  County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services...

Last modified: October 22, 2018