Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 1.5 - Multijurisdictional Assessment Appeals Boards

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• board of supervisors: means the board of supervisors of the principal county. See California Water Code 36550
• City: includes city and county and "incorporated town" but does not include "unincorporated town" or "village. See California Public Utilities Code 19
• Commission: means the Public Utilities Commission created by §. See California Public Utilities Code 20
• Contract: A legal written agreement that becomes binding when signed.
• County: includes city and county. See California Water Code 14
• County: includes city and county. See California Public Utilities Code 18
• 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.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Juror: A person who is on the jury.
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• 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.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Public Utilities Code 10
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
• Verdict: The decision of a petit jury or a judge.