Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 1. Construction

Section 101

101. Construction. Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.

Conflicting definitions disregarded.—The definitions given in this chapter are controlling in matters relating to property taxation, whether they conform to the definitions used in the law for other purposes or not. Ventura County v. Barry, 207 Cal. 189, 195; Jameson Petroleum Co. v. State, 11 Cal.App.2d 677. They are probably also controlling in matters relating to special assessments. See Western Union Telegraph Co. v. Modesto Irrigation Co., 149 Cal. 662.