Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 1.5 - Suit for Tax

• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Contract: A legal written agreement that becomes binding when signed.
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• 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 Public Resources Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Eligible landowner: means any person who meets the conditions set forth in Sections 4797 and 4799. See California Public Resources Code 4793
• 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.
• 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.
• Forest land: means land at least 10 percent occupied by trees of any size that are native to California, including native oaks, or formerly having had that tree cover and not currently zoned for uses incompatible with forest resource management. See California Public Resources Code 4793
• Forest resource improvement project: means a project undertaken pursuant to Section 4795 or a loan made pursuant to Section 4796. See California Public Resources Code 4793
• Forest resource improvement work: means the forest resource improvement measures enumerated in Section 4794 for which assistance is authorized pursuant to this chapter. See California Public Resources Code 4793
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• 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.
• landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
• Lien: A claim against real or personal property in satisfaction of a debt.
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Person: includes :

  California Public Resources Code 4793

• Prevailing rate: means the average annual rate earned by the state on moneys deposited in the Pooled Money Investment Account in the General Fund. See California Public Resources Code 4793
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Restocked: means stocking to the degree required by the Z'berg-Nejedly Forest Practice Act of 1973, Chapter 8 (commencing with Section 4511) of Part 2. See California Public Resources Code 4793
• Uses incompatible with forest resource management: means uses not listed in subdivision (h) of Section 51104 or §. See California Public Resources Code 4793
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.