Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 1 > Chapter 5

• 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
• City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
• Controller: means the State Controller. See California Education Code 5303
• County: includes city and county. See California Education Code 5228
• County: includes city and county. See California Education Code 14004.5
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Docket: A log containing brief entries of court proceedings.
• Eligible county: means a county that meets both of the following requirements:

  California Water Code 12688

• Eligible property: means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements:

  California Water Code 12688

• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• 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.
• Flood control project: means any project heretofore or hereafter adopted and authorized by the Congress requiring local cooperation for flood control purposes. See California Water Code 12801
• Lien: A claim against real or personal property in satisfaction of a debt.
• Next property tax installment payment date: means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. See California Water Code 12688
• 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.
• Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
• Public agency: means any state agency, county, city and county, city, or district of the State, except the department. See California Water Code 12801
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• State: means the State of California, unless applied to the different parts of the United States. See California Education Code 14022
• Statute: A law passed by a legislature.
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Education Code 14002.05
• United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Education Code 14022.5