California Codes > Revenue and Taxation Code > Division 2 > Part 1.7 > Chapter 3.5 – Local Public Finance
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1.7 > Chapter 3.5 - Local Public Finance
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- 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 Water Code 20