California Codes > Government Code > Title 5 > Division 2 > Part 1 > Chapter 4 > Article 10 – Local Filing of Financial Reports
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§ 53900 | As used in this article, “local agency” means city and any district … |
§ 53901 | Unless exempted by the county auditor 60 days after the beginning of … |
Terms Used In California Codes > Government Code > Title 5 > Division 2 > Part 1 > Chapter 4 > Article 10 - Local Filing of Financial Reports
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- County: includes city and county. See California Government Code 19
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- license: means license, certificate, registration, or other means to engage in a business or profession regulated by this code or referred to in Section 1000 or 3600. See California Business and Professions Code 23.7
- Lien: A claim against real or personal property in satisfaction of a debt.
- local agency: means city and any district other than school districts required by the Advisory Committee and the Controller to furnish financial reports pursuant to Section 12463. See California Government Code 53900
- Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
- Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
- State: means the State of California, unless applied to the different parts of the United States. See California Business and Professions Code 21
- Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.