3.28.020 Definitions.
Whenever the terms mentioned in this section are employed in Sections 3.28.005 through 3.28.645, they are employed in the sense affixed to them in this section.
A. Affidavit and oath include affirmation and written declarations signed under the penalties of perjury.
B. Improvements includes:
1. All buildings, structures, fixtures, fences and improvements erected upon or affixed to the land, except telephone and telegraph lines;
2. All fruit, nut-bearing or ornamental trees and vines, not of natural growth, excepting fruit and nut-bearing trees under four years of age, and grapevines under three years of age.
C. Possessory interest means possession of, claim to, right to the possession of land or improvements, except when coupled with ownership of the land or improvements in the same person and taxable improvements on tax exempt land.
D. Real estate includes:
1. The possession of, claim to, ownership of or right to the possession of land;
2. Improvements.
E. Roll means the entire assessment roll, and includes all the pages and/or sheets of the assessment ledger prepared by the assessor describing all taxable property in the city. The secured roll is that part of the roll containing state-assessed property and property the taxes on which are a lien on real property, sufficient, in the opinion of the assessor, to secure the payment of taxes. The unsecured roll is that part of the roll containing property the taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure the payment of taxes. The delinquent roll is that part of the roll containing property upon which taxes are delinquent.
F. Taxes include all taxes and annual installments of public improvement assessments charged on the respective tax rolls affected.
G. Unsecured personal property is property, the taxes on which are not a lien on real property, or when the real property is insufficient, in the opinion of the assessor, to secure the payment of taxes.
H. Value and full cash value mean the amount at which the property would be taken in payment of a just debt from a solvent debtor. (Prior code § 6.04.040)