Terms Used In California Codes > Government Code > Title 2 > Division 4 > Part 1.5 > Chapter 1 - Cities

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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 Streets and Highways Code 14
• 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.
• 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.
• Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
• 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.
• Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
• State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
• Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10