California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 3.5 > Article 1 – Definitions and General Provisions
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 3.5 > Article 1 - Definitions and General Provisions
- Acquittal:
- Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
- A verdict of "not guilty."
- Allegation: something that someone says happened.
- Appraisal: A determination of property value.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- county: includes "city and county". See California Penal Code 7
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- 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.
- Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- Lien: A claim against real or personal property in satisfaction of a debt.
- magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
- Oath: A promise to tell the truth.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- property: includes both real and personal property. See California Penal Code 7
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Statute: A law passed by a legislature.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- Verdict: The decision of a petit jury or a judge.