Terms Used In California Codes > Water Code > Division 6 > Part 3 > Chapter 6 > Article 4 - Disposition of Property

• board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
• 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}