California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 2.1 – Collection in Equal Installments
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 2.1 - Collection in Equal Installments
- Contract: A legal written agreement that becomes binding when signed.
- Executor: A male person named in a will to carry out the decedent
- 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.
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- Personal property: All property that is not real property.
- 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