Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 22 > Chapter 4 > Article 3 - Warrant for Collection

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
• 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: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.