California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 2 – Equalization by State Board of Equalization
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 2 - Equalization by State Board of Equalization
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- 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.
- 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
- Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Water Code 14
- county: includes "city and county". See California Penal Code 7
- 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.
- 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.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Quorum: The number of legislators that must be present to do business.
- 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 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.
- Verdict: The decision of a petit jury or a judge.