Terms Used In California Codes > Water Code > Division 15 > Part 7 > Chapter 6 - Cancellation, Refund and Reapportionment of Assessments

• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• capstone college course: means a community college course described in subparagraph (A) or (B) of paragraph (3) of subdivision (d) of Section 48800. See California Education Code 48810.5
• 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 Water Code 14
• Day: means a calendar day unless otherwise specifically provided. See California Education Code 48925
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• earned surplus: whenever used in this chapter means the excess of revenues from the inception of operation of the electric system over related expenses thereof, plus accumulated price-level depreciation, plus or minus any additional amounts credited to or charged against customers' equity employed in the business of the electric system, as determined in accordance with the then current accounting practice of the district. See California Public Utilities Code 13093
• 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.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• 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.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Pupil: includes a pupil's parent or guardian or legal counsel. See California Education Code 48925
• Quorum: The number of legislators that must be present to do business.
• Schoolday: means a day upon which the schools of the district are in session or weekdays during the summer recess. See California Education Code 48925
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• State: means the State of California, unless applied to the different parts of the United States. See California Public Utilities Code 17
• Suspension: means removal of a pupil from ongoing instruction for adjustment purposes. See California Education Code 48925
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustee: A person or institution holding and administering property in trust.