California Code, Code of Civil Procedure - CCP § 770.010

(a) “Acquired” means received or taken by conveyance, judgment, decree, or otherwise.

(b) “Property” means any right, title, or interest in or lien upon real property or part thereof.

(c) “Subsequent owner” means the person to whom property is transferred whether as owner, part owner, or otherwise, or the successors in interest of the person, and includes a distributee of the estate of a decedent.

(d) “Transfer” means voluntary or involuntary transfer and includes a conveyance, reconveyance, satisfaction of a lien, or divestment by judgment, decree, or otherwise. The probate of the estate of a decedent and entry of the decree of distribution is a transfer within the meaning of this subdivision.