Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 26 > Chapter 3 > Article 1 - Reports and Payments

• Acquisition: means obtaining the fee title or a lesser interest in real property, including specifically, a conservation easement or development rights. See California Public Resources Code 5096.605
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• 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. See California Public Resources Code 5096.605
• Development: includes , but is not limited to, improvement, rehabilitation, restoration, enhancement, preservation, protection, and interpretation. See California Public Resources Code 5096.605
• Director: means the Director of the Department of Parks and Recreation. See California Public Resources Code 5096.605
• District: means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to Article 3 (commencing with Section 5500) of Chapter 3, any recreation and park district formed pursuant to Chapter 4 (commencing with Section 5780), or an authority formed pursuant to Division 26 (commencing with Section 35100). See California Public Resources Code 5096.605
• 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.
• Fund: means the California Clean Water, Clean Air, Safe Neighborhood Parks, and Coastal Protection Fund created pursuant to Section 5096. See California Public Resources Code 5096.605
• 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.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Local conservation corps: means a program operated by a public agency or nonprofit organization that is certified pursuant to Section 14406. See California Public Resources Code 5096.605
• 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
• Preservation: means identification, evaluation, recordation, documentation, interpretation, protection, rehabilitation, restoration, stabilization, development, and reconstruction, or any combination of those activities. See California Public Resources Code 5096.605
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Secretary: means the Secretary of the Resources Agency. See California Public Resources Code 5096.605
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• Statute: A law passed by a legislature.