Terms Used In California Codes > Water Code > Division 21 > Part 8 - ASSESSMENTS

• Added sweetener: means an additive other than 100 percent fruit juice that enhances the sweetness of a beverage. See California Education Code 49430
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• 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
• Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
• assessments: includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. See California Revenue and Taxation Code 4656.1
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• 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}
• Bequest: Property gifted by will.
• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• city: includes city, county, and city and county. See California Streets and Highways Code 31504
• City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
• City funds: means any city funds, other than district funds, which are unencumbered and are available for use pursuant to this chapter. See California Streets and Highways Code 31900
• city lands: means lands owned by the city and which are either being used for the purpose of public offstreet parking or are not needed by the city for any other purpose and are available for such use. See California Streets and Highways Code 31580
• Combination foods: means products that contain two or more components representing two or more of the recommended food groups: fruit, vegetable, dairy, protein, or grains. See California Education Code 49430
• commission: means the California Transportation Commission. See California Streets and Highways Code 22
• Competitive foods: means all food and beverages other than meals reimbursed under programs authorized by the federal Richard B. See California Education Code 49430
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Construction: includes :

  California Streets and Highways Code 29

• 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 Water Code 14
• County: includes "city and county. See California Welfare and Institutions Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• County: includes "city and county. See California Streets and Highways Code 14
• custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
• Deep fried: means a food item that is cooked by total submersion in oil or fat. See California Education Code 49430
• Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• district: means the Central San Joaquin Water Conservation District. See California Water Code 75470
• District funds: means any unencumbered and available funds of the city received or collected for the use of the district, including moneys derived from taxes or other revenues pursuant to this part. See California Streets and Highways Code 31900
• Elementary school: means a school operated and maintained by a school district or county office of education that maintains any grade from kindergarten to grade 6, inclusive, but no grade higher than grade 6. See California Education Code 49430
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• Ensuing fiscal year: means the fiscal year in which the board is required to furnish the annual estimate, as provided in this chapter. See California Water Code 75350
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• 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.
• 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.
• Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. ^{Source: OCC}
• 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.
• Following fiscal year: means the fiscal year which next follows the ensuing fiscal year. See California Water Code 75350
• Fraud: Intentional deception resulting in injury to another.
• fund: includes :

  California Revenue and Taxation Code 4651

• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• 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.
• High school: means a school operated and maintained by a school district or county office of education maintaining any of grades 9 to 12, inclusive. See California Education Code 49430
• 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}
• Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
• Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
• 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• legislative body: means :

  California Streets and Highways Code 31503

• Lien: A claim against real or personal property in satisfaction of a debt.
• maintenance: includes any of the following:

  California Streets and Highways Code 27

• Middle school: means a school operated and maintained by a school district or county office of education that maintains grade 7 or 8, grades 7 to 9, inclusive, or grades 7 to 10, inclusive. See California Education Code 49430
• New property: means any or all of the following:

  California Streets and Highways Code 31900

• Old property: means any or all of the following:

  California Streets and Highways Code 31900

• Oversight: Committee review of the activities of a Federal agency or program.
• parking places: includes parking lots, garages, buildings, and other improvements for the parking of motor vehicles. See California Streets and Highways Code 31502
• 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.
• Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
• Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
• Personal property: All property that is not real property.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Schoolday: means the period from the midnight before to 30 minutes after the end of the official schoolday. See California Education Code 49430
• Snack: means a food that is generally regarded as supplementing a meal, including, but not limited to, chips, crackers, yogurt, cheese, nuts, seeds, fruit, or vegetables. See California Education Code 49430
• social services: includes in-home supportive services, protective services, and children's out-of-home care services as such services are defined by the department in order to secure maximum federal financial participation. See California Welfare and Institutions Code 12251
• Sold: means the exchange of food or beverages for money, coupons, vouchers, or order forms when any part of the exchange occurs on a school campus. See California Education Code 49430
• Spouse: includes "registered domestic partner" as required by §. See California Water Code 12.2
• Spouse: includes "registered domestic partner" as required by §. See California Welfare and Institutions Code 12.2
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
• Statute: A law passed by a legislature.
• Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Water Code 10
• substitution: means the replacement of old property by new property. See California Streets and Highways Code 31900
• Substitution proceeding: means a proceeding taken under or pursuant to this chapter. See California Streets and Highways Code 31900
• taxes: includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. See California Revenue and Taxation Code 4656
• taxes: includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes. See California Revenue and Taxation Code 4658
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• treasurer: means the county treasurer when used with reference to a county and the city treasurer when used with reference to a city. See California Streets and Highways Code 31505