Terms Used In California Codes > Code of Civil Procedure > Part 2 > Title 9 > Division 1 > Chapter 8 - Enforcement of State Tax Liability

• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• creditor: means the state or the department or agency of the state seeking to collect the liability. See California Code of Civil Procedure 688.040
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• debtor: means the debtor from whom the liability is sought to be collected. See California Code of Civil Procedure 688.040
• Decedent: A deceased person.
• Dependent: A person dependent for support upon another.
• electrified security fence: means any fence, other than an electrified fence as defined in §. See California Civil Code 835
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Grantor: The person who establishes a trust and places property into it.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Intestate: Dying without leaving a will.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• month: means a calendar month, unless otherwise expressed. See California Civil Code 14
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Ownership or management: means the ownership or management of a cooperative or condominium for floating homes. See California Civil Code 800.300
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See California Code of Civil Procedure 17
• property: includes property real and personal. See California Civil Code 14
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Resident: means a person who maintains a residence in a cooperative or condominium for floating homes. See California Civil Code 800.300
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Testate: To die leaving a will.
• will: includes codicil. See California Civil Code 14