Terms Used In Hawaii Revised Statutes > Chapter 88E - Deferred Compensation Plan

• Actuarial cost: means the actuarial present value, at the date of valuation, of the increase in the retirement allowance that would be attributable to the years of service being converted to class H credited service. See Hawaii Revised Statutes 88-311
• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Administrator: means the official or officials administering the Federal Highway Act. See Hawaii Revised Statutes 264-21
• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Aeronautics: means the science and art of flight, including but not limited to transportation by aircraft; the operation, construction, repair, or maintenance of aircraft, aircraft power plants and accessories, including the repair, packing, and maintenance of parachutes; the design, establishment, construction, extension, operation, improvement, repair, or maintenance of airports, or other air navigation facilities; and instruction in flying or ground subjects pertaining thereto. See Hawaii Revised Statutes 261-1
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Agency: means any executive department, independent commission, board, agency, authority, bureau, office, or other establishment of the state government (except the legislature and the judiciary), or any quasi-public institution which is supported in whole or in part by state funds. See Hawaii Revised Statutes 37-62
• Air navigation facility: means any facility used in, available for use in, or designed for use in, aid of air navigation, including any structures, mechanisms, light, beacons, markers, communicating systems, or other instrumentalities, or devices used or useful as an aid, or constituting an advantage or convenience, to the safe taking-off, navigation, and landing of aircraft, or the safe and efficient operation or maintenance of an airport, and any combination of any or all of such facilities. See Hawaii Revised Statutes 261-1
• Aircraft: means any contrivance now known or hereafter invented, used or designed for navigation of or flight in the air. See Hawaii Revised Statutes 261-1
• Airman: means any individual who engages, as the person in command, or as pilot, mechanic, or member of the crew, in the navigation of aircraft while under way, and any individual who is directly in charge of the inspection, maintenance, overhauling, or repair of aircraft engines, airframes, propellers, or appliances; and any individual who serves in the capacity of aircraft dispatcher, or air-traffic control-tower operator; but does not include any individual employed outside the United States, and its territories and possessions, or any individual employed by a manufacturer of aircraft, aircraft engines, propellers, or appliances to perform duties as inspector or mechanic in connection therewith, or any individual performing inspection or mechanical duties in connection with aircraft owned or operated by the individual. See Hawaii Revised Statutes 261-1
• Airport: means any area of land or water which is used, or intended for use, for the landing and takeoff of aircraft, and any appurtenant areas which are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, including approaches, together with all airport buildings and facilities located thereon. See Hawaii Revised Statutes 261-1
• 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.
• Annual required contribution: means the State's required contribution to the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, that is sufficient to cover:

  (1) The normal cost, which is the cost of other post-employment benefits attributable to the current year of service; and

  (2) An amortization payment, which is a catch-up payment for past service costs to fund the unfunded actuarial accrued liability over the next thirty years. See Hawaii Revised Statutes 37-62

• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• 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
• Arrest: Taking physical custody of a person by lawful authority.
• Assessment: means funds collected by an association from association members to operate and manage the association, maintain property within the planned community for the common use or benefit of association members, or provide services to association members. See Hawaii Revised Statutes 421J-2
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Association: means a nonprofit, incorporated, or unincorporated organization:

  (1) Upon which responsibilities are imposed and to which authority is granted in a declaration that governs a planned community;

  (2) That is a planned community association as defined under section 607-14; or

  (3) That is a homeowners' association, in which:

  (A) The voting membership is made up of ten or more parcel owners or their proxies, or a combination thereof; and

  (B) Assessments may be imposed that, if unpaid, may become a lien on the parcel. See Hawaii Revised Statutes 421J-2

• Association documents: means the articles of incorporation or other document creating the association, if any, the bylaws of the association, the declaration or similar organizational documents and any exhibits thereto, any rules related to use of common areas, architectural control, maintenance of units, restrictions on the use of units, or payment of money as a regular assessment or otherwise in connection with the provisions, maintenance, or services for the benefit of some or all of the units, the owners, or occupants of the units or the common areas, as well as any amendments made to the foregoing documents. See Hawaii Revised Statutes 421J-2
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• 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}
• board: means the executive board or other body, regardless of name, designated in the association documents to act on behalf of the association. See Hawaii Revised Statutes 421J-2
• Bond categories: means types of bonds and includes general obligation bonds, reimbursable general obligation bonds, and revenue bonds. See Hawaii Revised Statutes 37-62
• Bond fund: means the fund used to account for the proceeds of bond issues and expenditures therefrom. See Hawaii Revised Statutes 37-62
• Bond receipts: means the proceeds from the issuance of governmental bonds. See Hawaii Revised Statutes 37-62
• Buyer: means a person who buys or contracts to buy goods. See Hawaii Revised Statutes 490:2-103
• Capital costs: means part or all of the cost for capital improvements. See Hawaii Revised Statutes 264-121
• capital investment: includes plan, land acquisition, design, construction, and equipment and furnishing. See Hawaii Revised Statutes 37-62
• Casual hire position: means an hourly-paid temporary position, the services of which are required intermittently. See Hawaii Revised Statutes 37-62
• Common area: means real property within a planned community which is owned or leased by the association or is otherwise available for the use of its members or designated as common area in or pursuant to the declaration. See Hawaii Revised Statutes 421J-2
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• Construction costs: means the costs involved in building and landscaping capital facilities, including any consultant or staff services required and built-in equipment. See Hawaii Revised Statutes 37-62
• Contract: A legal written agreement that becomes binding when signed.
• Contract for sale: includes both a present sale of goods and a contract to sell goods at a future time. See Hawaii Revised Statutes 490:2-106
• Conviction: A judgement of guilt against a criminal defendant.
• corporation: means a cooperative housing corporation that:
  (1) Has one and only one class of stock outstanding;
  (2) Allows each tenant shareholder to occupy a dwelling unit for dwelling purposes solely by reason of the tenant shareholder's ownership of stock in the corporation;
  (3) Does not allow a shareholder to receive, either conditionally or unconditionally, any distributions from the corporation except when there is a complete or partial liquidation of the corporation; provided that this paragraph does not apply to earnings and profits of the corporation; and
  (4) Has eighty per cent or more of the gross income for the taxable year in which taxes are paid or incurred pursuant to 26 United States Code § 216(A) derived from tenant shareholders. See Hawaii Revised Statutes 421I-1
• 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.
• Cost categories: means the major types of costs and includes research and development, capital investment, and operating. See Hawaii Revised Statutes 37-62
• Cost elements: means the major subdivisions of a cost category. See Hawaii Revised Statutes 37-62
• Counterclaim: A claim that a defendant makes against a plaintiff.
• county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
• County: means the counties of Hawaii, Kauai and Maui, and the city and county of Honolulu. See Hawaii Revised Statutes 88E-1
• Criminal history record check: means an examination of an individual's criminal history records by means including, but not limited to, fingerprint analysis and name inquiry into state and national criminal history record files. See Hawaii Revised Statutes 261-1
• Criminal history record information: means criminal history information received from state and national criminal history record checks. See Hawaii Revised Statutes 261-1
• Crosswalk: means a reconciliation of the program structure with the structure used for accounting and/or appropriations. See Hawaii Revised Statutes 37-62
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Debt service: means interest and principal repayments on moneys borrowed. See Hawaii Revised Statutes 37-62
• Decedent: A deceased person.
• Declaration: means any recorded association document, however denominated, that imposes obligations on the owners of the units with respect to maintenance or operational responsibilities for the common area, architectural control, maintenance of units, or restrictions on the use of units. See Hawaii Revised Statutes 421J-2
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the department of transportation. See Hawaii Revised Statutes 261-1
• Department: means the department of transportation. See Hawaii Revised Statutes 264-121
• department: means the department of transportation. See Hawaii Revised Statutes 264-141
• Dependent: A person dependent for support upon another.
• Development: means any artificial change to real property that requires a county grading or building permit including but not limited to construction, expansion, enlargement, alteration, or erection of buildings or structures. See Hawaii Revised Statutes 264-121
• Devise: To gift property by will.
• Director: means the director of transportation. See Hawaii Revised Statutes 261-1
• Director: means the director of transportation. See Hawaii Revised Statutes 264-121
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Employee: means a person who is eligible to participate in the employees' retirement system of the State of Hawaii as defined in § 88-21. See Hawaii Revised Statutes 88E-1
• 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.
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• Executor: A male person named in a will to carry out the decedent
• 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.
• Federal Highway Act: means Title 23 of the United States Code, and all acts of the Congress of the United States amendatory or supplementary thereto, including future enactments not requiring substantial changes of the powers and duties provided for by this part. See Hawaii Revised Statutes 264-21
• Federal-aid funds: means funds appropriated by the Congress of the United States under or for the purposes of the Federal Highway Act, in which the State is entitled to share. See Hawaii Revised Statutes 264-21
• Federal-aid project: means any project for the construction or reconstruction of any highway or portion thereof upon which federal-aid funds are to be, are being, or have been, expended, in connection with local appropriations as in this section defined. See Hawaii Revised Statutes 264-21
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Financing agreement: means any lease purchase agreement, installment sale agreement, loan agreement, line of credit, or any other agreement to finance the improvement, use, or acquisition of real or personal property that is or will be owned or operated by the State or any agency or to refinance any such previously executed financing agreement including certificates of participation relating thereto. See Hawaii Revised Statutes 37-62
• 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.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Full cost: means the total cost of a program, system or capability, including research and development costs, capital investment costs, and operating costs. See Hawaii Revised Statutes 37-62
• Funded ratio: means the ratio of net assets to net liabilities of the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, as determined by actuarial valuation. See Hawaii Revised Statutes 37-62
• Funding period: means the number of years in the future that will be required to fully fund the unfunded actuarial accrued liability of the employees' retirement system or Hawaii employer-union health benefits trust fund, as applicable, based upon actuarial assumptions and no assumed future actuarial gains or losses. See Hawaii Revised Statutes 37-62
• General fund: means the fund used to account for all transactions which are not accounted for in another fund. See Hawaii Revised Statutes 37-62
• General obligation bonds: means bonds, notes, or other instruments of indebtedness for the payment of the principal and interest of which the full faith and credit of the State are pledged. See Hawaii Revised Statutes 37-62
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• 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.
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• 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.
• Hybrid transaction: means a single transaction involving the sale of goods and:
  (a) The provision of services;
  (b) The lease of other goods; or
  (c) The sale, lease, or license of property other than goods. See Hawaii Revised Statutes 490:2-106
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Inter vivos: Transfer of property from one living person to another living person.
• 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}
• 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.
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• 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}
• Lease payments: means payments made by the State or any agency under any financing agreement. See Hawaii Revised Statutes 37-62
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Legatee: A beneficiary of a decedent
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Local funds: means funds appropriated by the State or any county for the construction of any federal-aid project. See Hawaii Revised Statutes 264-21
• Means of financing: means the various sources from which funds are available and includes the general fund, special fund, revolving fund, general obligation bonds, reimbursable general obligation bonds, revenue bonds, federal aid interstate highway fund, federal aid primary road fund, federal aid secondary road fund, federal aid urban fund, other federal funds, private contributions, county funds, trust funds, and other funds. See Hawaii Revised Statutes 37-62
• Member: means the person or persons owning a unit or having the right of occupancy of a unit under a recorded lease having a term of twenty or more years from its commencement date; or anyone included in the definition of a member under the association documents, including the developer, whether or not the developer owns a unit. See Hawaii Revised Statutes 421J-2
• Member: means a person who, under the rules or practices of a nonprofit association, may participate in the selection of persons authorized to manage the affairs of the nonprofit association or in the development of policy of the nonprofit association. See Hawaii Revised Statutes 429-1
• month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Municipality: means any county or other political subdivision or public corporation of the State. See Hawaii Revised Statutes 261-1
• Nonprofit association: means an unincorporated organization, other than one created by a trust, consisting of two or more members joined by mutual consent for a common, nonprofit purpose. See Hawaii Revised Statutes 429-1
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• operating: include personal services, current lease payments, other current expenses, equipment, and motor vehicles. See Hawaii Revised Statutes 37-62
• Operating costs: means recurring costs of operating, supporting and maintaining authorized programs, including costs for personnel salaries and wages, employee fringe benefits, lease payments, supplies, materials, equipment, and motor vehicles. See Hawaii Revised Statutes 37-62
• 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 an individual, firm, corporation, partnership, association, trust or other legal entity, or any combination thereof. See Hawaii Revised Statutes 421J-2
• Person: means an individual, corporation, business trust, estate, trust, partnership, association, joint venture, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Hawaii Revised Statutes 429-1
• Person: means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and includes any trustee, receiver, assignee, or other similar representative thereof. See Hawaii Revised Statutes 261-1
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Planned community: means one of the following:

  (1) Real property, other than a condominium or a cooperative housing corporation or a time share plan, that is subject to a planned community association as defined under section 607-14; or

  (2) A common interest community, other than a condominium or a cooperative housing corporation or a time share plan, which includes all of the following characteristics:

  (A) Real property subject to a recorded declaration placing restrictions and obligations on the owners of the real property that are enforced or enforceable by a separate entity, the association, established for that purpose whether or not mentioned in the declaration, and:

  (i) That owns and maintains certain property within the planned community for the common use or benefit, or both, of the owners of units within the planned community;

  (ii) That is obligated to maintain certain property it does not own within the planned community for the common use or benefit, or both, of the owners of units within the planned community; or

  (iii) That is obligated to provide services to any such owners or units;

  (B) Individual owners own separate units that are part of a planned community at least some of which are improved by or are to be improved by residential dwellings;

  (C) Owners have automatic and non-severable membership in an association by virtue of ownership of units within the planned community; and

  (D) Owners, other than a master developer or declarant, are obligated by any association document to pay mandatory assessments by virtue of ownership of a unit within the planned community. See Hawaii Revised Statutes 421J-2

• Planning: means that process by which government objectives are formulated; measures by which effectiveness in attaining the objectives are identified; alternatives by which objectives may be attained are determined; the full cost, effectiveness and benefit implications of each alternative are determined; the assumptions, risks and uncertainties of the future are clarified; and cost and effectiveness and benefit tradeoffs of the alternatives are identified. See Hawaii Revised Statutes 37-62
• Police officer: means a police officer and any other state or county officer charged with the enforcement of state laws. See Hawaii Revised Statutes 261-1
• Position: means a specific job, whether occupied or vacant, consisting of all duties and responsibilities assigned or delegated by competent authority, requiring the full- or part-time employment of one person. See Hawaii Revised Statutes 37-62
• Position ceiling: means the maximum number of permanent and temporary full-time equivalent positions that an expending agency is authorized for a particular program. See Hawaii Revised Statutes 37-62
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• present sale: means a sale that is accomplished by the making of the contract. See Hawaii Revised Statutes 490:2-106
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Program: means a combination of resources and activities designed to achieve an objective or objectives. See Hawaii Revised Statutes 37-62
• Program size: means the magnitude of a program, such as the number of persons serviced by the program, the amount of a commodity, the time delays, the volume of service in relation to population or area, etc. See Hawaii Revised Statutes 37-62
• Program structure: means a display of programs which are grouped in accordance with the objectives to be achieved, or the functions to be performed. See Hawaii Revised Statutes 37-62
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recorded: means recorded or filed in the bureau of conveyances of the State or in the office of the assistant registrar of the land court of the State, as appropriate. See Hawaii Revised Statutes 421J-2
• 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.
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Resource categories: means types of resources and includes tax revenues, departmental earnings, and federal receipts. See Hawaii Revised Statutes 37-62
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Revenue bonds: means all bonds payable from the revenues, or user taxes, or any combination of both, of a public undertaking, improvement, system, or loan program and any loan made thereunder and secured as may be provided by law. See Hawaii Revised Statutes 37-62
• Seller: means a person who sells or contracts to sell goods. See Hawaii Revised Statutes 490:2-103
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State: means the State of Hawaii. See Hawaii Revised Statutes 88E-1
• State highway improvements: means capital improvements to the physical infrastructure of state highways. See Hawaii Revised Statutes 264-121
• Statute: A law passed by a legislature.
• Summons: Another word for subpoena used by the criminal justice system.
• Tax revenues: means the amounts collected from compulsory charges, in the form of taxes, levied by the State for the purpose of financing services performed for the common public benefit. See Hawaii Revised Statutes 37-62
• Temporary position: means a position, the existence of which has a time limitation, or a position that is not otherwise a permanent position. See Hawaii Revised Statutes 37-62
• Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Unfunded actuarial accrued liability: means the portion of the actuarial accrued liability, including the present value of benefits presently being paid to retirees, that exceeds the value of current assets. See Hawaii Revised Statutes 37-62
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• Unit: means a physical portion of the planned community designated for separate ownership or occupancy. See Hawaii Revised Statutes 421J-2
• Venue: The geographical location in which a case is tried.
• Vicing position: means a temporary position created to backfill for an incumbent who is on an extended period of authorized leave of absence. See Hawaii Revised Statutes 37-62