Article 1 Generally
Article 2 Assessment by District Assessor
Article 3 Equalization of Assessments by District Assessor
Article 4 Levy of Tax
Article 5 Collection
Article 6 Use of County Assessor’s Roll
Article 6.5 Districts in More Than One County
Article 7 Funds
Article 8 Claims

Terms Used In California Codes > Health and Safety Code > Division 6 > Part 1 > Chapter 7 - Finances and Taxation

  • Acute psychiatric hospital: means a health facility having a duly constituted governing body with overall administrative and professional responsibility and an organized medical staff that provides 24-hour inpatient care for persons with mental health disorders or other patients referred to in Division 5 (commencing with Section 5000) or Division 6 (commencing with Section 6000) of the Welfare and Institutions Code, including the following basic services: medical, nursing, rehabilitative, pharmacy, and dietary services. See California Health and Safety Code 1250
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agency: means the Labor and Workforce Development Agency. See California Labor Code 18.5
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assessor: as used in this part , means the assessor of a district. See California Health and Safety Code 6403
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • battalion: when used in connection with the infantry of the National Guard. See California Military and Veterans Code 281
  • board: means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession. See California Business and Professions Code 31
  • Board of supervisors: as used in this part , means the board of supervisors of the county in which the greatest portion of the area of the district, is situated at the time of the filing of the petition for formation, unless another meaning is specified. See California Health and Safety Code 6408
  • Bonds: means any bonds, notes, certificates of indebtedness or other evidences of indebtedness issued after January 1, 1989, by a public body which is authorized to issue bonds, notes, certificates of indebtedness or other evidence of indebtedness. See California Government Code 5850
  • Bonds: means bonds, notes, warrants, bond anticipation notes, commercial paper, or other evidences of indebtedness, or lease, installment purchase, or other agreements or certificates of participation therein. See California Government Code 5902
  • building: includes onsite and offsite facilities, utilities and improvements that, as agreed upon by the parties, are appropriate for the proper operation or function of the building to be occupied jointly by the district and the private person, firm, or corporation. See California Education Code 17515
  • City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
  • company: when used in connection with the infantry of the National Guard. See California Military and Veterans Code 281
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conduit financing: means the issuance of conduit revenue bonds. See California Government Code 5870
  • Conduit financing provider: means any county, city, city and county, public district, public authority, public corporation, nonprofit corporation, joint powers authority, or other statutorily constituted public entity that issues one or more conduit revenue bonds. See California Government Code 5870
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: includes city and county. See California Government Code 19
  • County: includes "city and county. See California Labor Code 14
  • County: includes city and county. See California Business and Professions Code 17
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • department: means State Department of Health Services. See California Health and Safety Code 20
  • Department: means Department of Industrial Relations. See California Labor Code 19
  • Dependent: A person dependent for support upon another.
  • Director: means "State Director of Health Services. See California Health and Safety Code 21
  • Director: means Director of Industrial Relations. See California Labor Code 20
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • District: as used in this part , means a district formed pursuant to this part or pursuant to any law which it supersedes. See California Health and Safety Code 6400
  • district board: as used in this part , means the governing board of a district. See California Health and Safety Code 6401
  • Document of title: includes a bill of lading, dock warrant, dock receipt, warehouse receipt, or order for the delivery of goods, and also any other document which in the regular course of business or financing is treated as adequately evidencing that the person in possession of it is entitled to receive, hold, and dispose of the document and the goods it covers. See California Commercial Code 1201
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See California Commercial Code 1201
  • employer: means :

    California Labor Code 3300

  • 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
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Forbearance: A means of handling a delinquent loan. A
  • Fraud: Intentional deception resulting in injury to another.
  • general acute care hospital: includes a "rural general acute care hospital. See California Health and Safety Code 1250
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means the governing board, commission, city council, board of supervisors, board of directors or similar multimember body which exercises authority over a public body. See California Government Code 5850
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • health facility: means a facility, place, or building that is organized, maintained, and operated for the diagnosis, care, prevention, and treatment of human illness, physical or mental, including convalescence and rehabilitation and including care during and after pregnancy, or for any one or more of these purposes, for one or more persons, to which the persons are admitted for a 24-hour stay or longer, and includes the following types:

    California Health and Safety Code 1250

  • Health systems agency: means a health systems agency established pursuant to Public Law 93-641. See California Health and Safety Code 1339.5
  • Home: means an apartment, cottage, house, or other similar residential unit that serves 12 or fewer residents. See California Health and Safety Code 1323.5
  • Homemaker services: means food preparation, housekeeping, laundry, and maintenance services. See California Health and Safety Code 1323.5
  • In this state: has the meaning specified in §. See California Government Code 5950
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • injury: as used in this division , includes cancer, including leukemia, that develops or manifests itself during a period in which any member described in subdivision (a) is in the service of the department or unit, if the member demonstrates that he or she was exposed, while in the service of the department or unit, to a known carcinogen as defined by the International Agency for Research on Cancer, or as defined by the director. See California Labor Code 3212.1
  • Intermediate care facility: means a health facility that provides inpatient care to ambulatory or nonambulatory patients who have recurring need for skilled nursing supervision and need supportive care, but who do not require availability of continuous skilled nursing care. See California Health and Safety Code 1250
  • issuer: means a nonprofit corporation, a joint powers authority or a parking authority. See California Government Code 5803
  • Issuer: has the meaning specified in §. See California Government Code 5950
  • Issuer transaction: means any transaction directly or indirectly for the benefit of the issuer. See California Government Code 5950
  • joint powers authority: means any entity defined in Section 6542. See California Government Code 5801
  • Knowingly: means that a person, with respect to an offer or sale of a security constituting a fractional interest in a lease, installment sale, or other obligation of a local agency, does any of the following:

    California Government Code 5950

  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legislative body: means the governing body or board of the state or local government. See California Government Code 5902
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local agency: means a city, county, city and county, school district, special district, public corporation, or other public entity of this state. See California Government Code 5950
  • Local government: means any city, city and county, county, public district, public corporation, authority, agency, board, commission, or other public entity. See California Government Code 5921
  • long-term health care facility: means any skilled nursing facility, intermediate care facility, intermediate care facility/developmentally disabled, intermediate care facility/developmentally disabled habilitative, intermediate care facility/developmentally disabled-nursing, intermediate care facility/developmentally disabled-continuous nursing, or congregate living health facility licensed pursuant to this chapter. See California Health and Safety Code 1326
  • Money: means a medium of exchange that is currently authorized or adopted by a domestic or foreign government. See California Commercial Code 1201
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Nursing facility: means a health facility licensed pursuant to this chapter that is certified to participate as a provider of care either as a skilled nursing facility in the federal Medicare Program under Title XVIII of the federal Social Security Act (42 U. See California Health and Safety Code 1250
  • parking authority: means any entity created pursuant to Division 18 (commencing with Section 31500) of the Streets and Highways Code. See California Government Code 5802
  • Participant: as used in this article , means a seller of travel, as defined in Section 17550. See California Business and Professions Code 17550.36
  • Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See California Commercial Code 1201
  • Person: means any person, association, organization, partnership, business trust, limited liability company, or corporation. See California Labor Code 18
  • person: includes any individual, partnership, firm, association, or corporation. See California Business and Professions Code 17506
  • Person: has the meaning specified in §. See California Government Code 5950
  • Person aggrieved: as used in this article , means a passenger, as defined in Section 17550. See California Business and Professions Code 17550.37
  • Pilot facility: means a Small House Skilled Nursing Facility (SHSNF) participating in the Small House Skilled Nursing Facilities Pilot Program (SHSNF PP) established by this article. See California Health and Safety Code 1323.5
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Process: includes a writ or summons issued in the course of judicial proceedings of either a civil or criminal nature. See California Government Code 22
  • property: includes property real and personal. See California Civil Code 14
  • public body: means any county, city and county, city, municipal corporation, political subdivision, public district, public corporation or public authority, or any agency of any thereof, but does not include the federal government or any federal department or agency, this state, an adjoining state or any state department or agency. See California Government Code 5804
  • Public body: means the county, city, city and county, public district, public authority, public corporation, nonprofit corporation or other statutorily constituted public entity which is authorized to issue bonds. See California Government Code 5850
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • public leaseback: means any lease by a public body of all or any part of a public project where the lease is between such public body as lessee and an issuer as lessor and the lease is executed before the public project is acquired, constructed or completed. See California Government Code 5807
  • public project: means any land, structure, facility or equipment or other personal property, the acquisition, construction or completion of which is to be financed by securities of an issuer if any of the payments of principal of and interest on such securities is to be paid by such issuer from funds derived from rental or other payments which any one or more public bodies has agreed to pay to such issuer under a public leaseback. See California Government Code 5806
  • Purchase: means taking by sale, lease, discount, negotiation, mortgage, pledge, lien, security interest, issue or reissue, gift, or any other voluntary transaction creating an interest in property. See California Commercial Code 1201
  • Purchaser: means a person that takes by purchase. See California Commercial Code 1201
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See California Commercial Code 1201
  • 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.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Right: includes remedy. See California Commercial Code 1201
  • Secretary: as used in this part , means the secretary of a district. See California Health and Safety Code 6402
  • securities: means any bonds, notes, warrants or other evidences of indebtedness and the interest coupons, if any, attached thereto, issued or proposed to be issued in an aggregate principal amount of five hundred thousand dollars ($500,000) or more by any issuer to finance a public project. See California Government Code 5805
  • Security: has the meaning specified in §. See California Government Code 5950
  • 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.
  • Sheriff: includes "marshal. See California Labor Code 25
  • Skilled nursing facility: includes a "small house skilled nursing facility (SHSNF)" as defined in Section 1323. See California Health and Safety Code 1250
  • Spouse: includes "registered domestic partner" as required by §. See California Health and Safety Code 12.2
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See California Commercial Code 1201
  • State: means the State of California, unless applied to the different parts of the United States. See California Business and Professions Code 21
  • State: means the state or any department, agency, board, commission, or authority of the state. See California Government Code 5921
  • State or local government: means the state, any department, agency, board, commission, or authority of the state, or any city, city and county, county, public district, public corporation, authority, agency, board, commission, or other public entity. See California Government Code 5902
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subdivision: means a subdivision of the section in which that term occurs, unless some other section is expressly mentioned. See California Business and Professions Code 15
  • Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
  • Supportive care: includes the provision of socialization, activity aide services, and homemaker services. See California Health and Safety Code 1323.5
  • Tax collector: as used in this part , means the tax collector of the county or counties in which a district is located. See California Health and Safety Code 6404
  • Term: means a portion of an agreement that relates to a particular matter. See California Commercial Code 1201
  • Treasurer: as used in this part , means the treasurer of the county or counties in which a district is located. See California Health and Safety Code 6405
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Verdict: The decision of a petit jury or a judge.
  • Versatile worker: means a certified nursing assistant who provides personal care, socialization, activity aide services, meal preparation services, and laundry and housekeeping services. See California Health and Safety Code 1323.5
  • war: shall mean : (a) whenever Congress has declared war and peace has not been formally restored. See California Military and Veterans Code 18