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A servient estate (or servient premises or servient tenement) is a parcel of land that is subject to an easement. The easement may be an easement in gross, an easement that benefits an individual or other entity, or it may be an easement appurtenant, an easement that benefits another parcel of land.
The land with the benefit of the easement is the dominant estate or dominant tenement, while the land burdened by the easement is the servient estate or servient tenement. For example, the owner of parcel A holds an easement to use a driveway on parcel B to gain access to A's house.
A dominant estate (or dominant premises or dominant tenement) is the parcel of real property that has an easement over another piece of property (the servient estate).The type of easement involved may be an appurtenant easement that benefits another parcel of land, or an easement appurtenant, that benefits a person or entity.
The department handles the vast majority of California's sales, use and excise tax assessment, auditing and collection. It also collects the 1.25% Bradley-Burns Uniform Local Sales and Use Tax and various 'district taxes'. Sales & use tax; Alcoholic Beverage Tax (contracted to administer on behalf of the Board of Equalization) California Tire Fee
A 2016 report from the California Legislative Analyst's Office found that property tax revenue to local governments was similarly volatile before and after the passage of Proposition 13. While Proposition 13 stabilized the base, prior to Proposition 13, governments would adjust the rate annually to counteract changes to the base.
Financing Coordinating Committee, California; Fire Marshal, Office of the State; First 5 California (First 5) Fish & Game Commission (FGC) Fish & Wildlife, Department of (CDFW) Food & Agriculture, Department of (CDFA) Forestry & Fire Protection, Board of (BOF) Forestry & Fire Protection, California Department of (CAL FIRE) Franchise Tax Board (FTB)
Republican Jack Guerrero is seeking to unseat Democratic state Treasurer Fiona Ma in the November election.
At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.