Terms Used In California Codes > Education Code > Title 1 > Division 1 > Part 11 > Chapter 3 > Article 10 - Tax Levy

• Bequest: Property gifted by will.
• Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Devise: To gift property by will.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• 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}
• library trustees: as used in this chapter mean the regularly elected union high school trustees who reside within the library district. See California Education Code 18300
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes a corporation as well as a natural person. See California Code of Civil Procedure 17
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Surface zone: means the zone which lies above a plane which is 500 feet below the surface of the land. See California Code of Civil Procedure 772.020