Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 5 > Article 2 - 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
• District: as used in this article , means any regional park district, regional park and open-space district, or regional open-space district formed pursuant to this article. See California Public Resources Code 5500
• 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.
• Ex officio: Literally, by virtue of one's office.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.