Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 30 > Chapter 6 > Article 2 - The California Taxpayers' Bill of Rights

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• Board of directors: means the board of directors of a district. See California Public Resources Code 5780.1
• City: means any city whether general law or charter, including a city and county, and including any city the name of which includes the word "town. See California Public Resources Code 5780.1
• Community recreation: means recreation facilities and services engaged in under the control of a district. See California Public Resources Code 5780.1
• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Conviction: A judgement of guilt against a criminal defendant.
• 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 Revenue and Taxation Code 15
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• District: means a recreation and park district created pursuant to this chapter or any of its statutory predecessors. See California Public Resources Code 5780.1
• 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.
• executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
• Fiduciary: A trustee, executor, or administrator.
• 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.
• Fraud: Intentional deception resulting in injury to another.
• Fund: means the Community Parklands Fund. See California Public Resources Code 5702
• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• 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
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Program: means the Community Parklands Program established by this chapter. See California Public Resources Code 5702
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recreation: includes , but is not limited to, any activity in the fields of art, athletics, drama, habitat conservation, handicrafts, literature, music, nature study, open-space conservation, science, sports, and any formal or informal play that includes these activities. See California Public Resources Code 5780.1
• Recreation facility: includes , but is not limited to, an arts and crafts room, auditorium, beach, camp, community center, golf course, gymnasium, lake, meeting place, open space, park, parkway, playground, playing court, playing field, recreational reservoir, river, and swimming pool. See California Public Resources Code 5780.1
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Voter: means a voter as defined by §. See California Public Resources Code 5780.1
• Zone: means a zone formed pursuant to Article 12 (commencing with Section 5791). See California Public Resources Code 5780.1