Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 1. General Provisions
Chapter 1. Construction
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.