California Codes > Water Code > Division 6 > Part 6 > Chapter 4.5 > Article 4 – Assessments for Maintenance and Operation
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Terms Used In California Codes > Water Code > Division 6 > Part 6 > Chapter 4.5 > Article 4 - Assessments for Maintenance and Operation
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Water Code 14
- Decedent: A deceased person.
- Donor: The person who makes a gift.
- 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.
- 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.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Grantor: The person who establishes a trust and places property into it.
- 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.
- Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Personal property: All property that is not real property.
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- Testator: A male person who leaves a will at death.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.