Terms Used In California Codes > Water Code > Division 2 > Part 4 > Chapter 7 > Article 5 - Payment by and Collection From State Agencies and Public Entities

• 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 Water Code 14
• County: includes city and county. See California Revenue and Taxation Code 15
• Eligible county: means a county that meets both of the following requirements:

  California Revenue and Taxation Code 194

• Eligible property: means real property and any manufactured home, including any new construction that was completed or any change in ownership that occurred prior to the date of the disaster that meets both of the following requirements:

  California Revenue and Taxation Code 194

• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Next property tax installment payment date: means December 10 or April 10, whichever date occurs first after the last date on which the eligible property was damaged. See California Revenue and Taxation Code 194
• Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
• State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18