Terms Used In Louisiana Revised Statutes > Title 33 > Chapter 6 > Part II - Levy and Collection of Taxes

• Accumulated contributions: means the sum of all the amounts deducted from the compensation of a member and credited to his individual account. See Louisiana Revised Statutes 11:952.1
• Administrative units: means developmental centers and any other unit established under the administration and supervision of the office. See Louisiana Revised Statutes 28:451.2
• administrator: means a person in charge of a treatment facility or his deputy. See Louisiana Revised Statutes 28:2
• 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.
• 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.
• Appropriate: means all of the following:

              (a) In accordance with standards of the Louisiana Department of Health and the provisions of this Chapter. See Louisiana Revised Statutes 28:451.2

• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attorney general: means the Louisiana attorney general. See Louisiana Revised Statutes 40:2863
• Behavioral health: is a term used to refer to both mental health and substance use. See Louisiana Revised Statutes 28:2
• 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}
• Beneficiary: means a person who resides or is employed in this state and is covered or is eligible to be covered by a health plan. See Louisiana Revised Statutes 40:2863
• Board: means the board of directors of the corporation. See Louisiana Revised Statutes 27:205
• Board: means Louisiana Gaming Control Board. See Louisiana Revised Statutes 27:353
• Board: means the Louisiana Gaming Control Board, as established by La. See Louisiana Revised Statutes 27:402
• Board of Pharmacy: means the Louisiana Board of Pharmacy. See Louisiana Revised Statutes 40:2863
• Board of supervisors: means the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College. See Louisiana Revised Statutes 11:952.1
• Commissioner of insurance: means the Louisiana commissioner of insurance. See Louisiana Revised Statutes 40:2863
• 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.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: means the Louisiana Economic Development and Gaming Corporation, which except as specifically provided in this Chapter shall be a special corporation operated for a public purpose, the ownership interest of which is vested in the state. See Louisiana Revised Statutes 27:205
• Counterclaim: A claim that a defendant makes against a plaintiff.
• Court: means any duly constituted district court or court having family or juvenile jurisdiction. See Louisiana Revised Statutes 28:2
• Credited service: means service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:952.1
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dangerous to others: means the condition of a person whose behavior or significant threats support a reasonable expectation that there is a substantial risk that he will inflict physical harm upon another person in the near future. See Louisiana Revised Statutes 28:451.2
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:451.2
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:2
• Department of Insurance: means the Louisiana Department of Insurance. See Louisiana Revised Statutes 40:2863
• Department of Justice: means the Louisiana Department of Justice. See Louisiana Revised Statutes 40:2863
• Dependent: A person dependent for support upon another.
• Designated gaming area: means the contiguous area of an eligible live racing facility at which gaming may be conducted in accordance with the provisions of this Chapter, determined by measuring the area, in square feet, inside the interior walls of the licensed eligible facility, excluding any space therein in which gaming activities may not be conducted, such as bathrooms, stairwells, cage and beverage areas, and emergency evacuation routes of any width that meet or exceed the minimum size required by law. See Louisiana Revised Statutes 27:353
• Determination: means determination of eligibility for entry into the system. See Louisiana Revised Statutes 28:451.2
• Developmental disabilities services: means programs, services, and supports for persons with developmental disabilities that include but are not limited to information and referral services, support coordination services, system entry services, development of the support profiles and plans, individual and family support services, living options, habilitation services, and vocational services. See Louisiana Revised Statutes 28:451.2
• Developmental disability: means either:

              (a) A severe, chronic disability of a person that:

              (i) Is attributable to an intellectual or physical impairment or combination of intellectual and physical impairments. See Louisiana Revised Statutes 28:451.2

• Device owner: means a person other than a distributor, who owns and operates, maintains, repairs, or services one or more video draw poker devices in licensed establishments. See Louisiana Revised Statutes 27:402
• Diagnosis: means the art and science of determining the presence of disease in an individual and distinguishing one disease from another. See Louisiana Revised Statutes 28:2
• Discharge: means the full or conditional release from a treatment facility of any person admitted or otherwise detained under this Chapter. See Louisiana Revised Statutes 28:2
• Distributor: means any person who buys, sells, leases, services, or repairs video draw poker devices and provides a facility for the inspection of those devices as required by the division. See Louisiana Revised Statutes 27:402
• Division of administration: means the division of administration created within the office of the governor by Title 39 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 40:600.62
• Eligible facility: means no more than one facility in St. See Louisiana Revised Statutes 27:353
• Employee: means a person employed in any classification of University employees other than a student, and the word "student" includes a graduate assistant, medical intern, and medical resident. See Louisiana Revised Statutes 11:952.1
• 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}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• 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.
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• 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}
• funded system: means the funded Louisiana State University and Agricultural and Mechanical College Retirement System as defined in La. See Louisiana Revised Statutes 11:952.1
• gaming activities: means the offering or conducting of any game or gaming device in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 27:205
• Gaming device: means any equipment or mechanical, electromechanical, or electronic contrivance, component, or machine used directly or indirectly in connection with gaming or any game which affects the result of a wager by determining win or loss. See Louisiana Revised Statutes 27:205
• Gaming operator: means a person licensed by the corporation or authorized by contract with the corporation to conduct gaming operations or gaming activities in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 27:205
• Grantor: The person who establishes a trust and places property into it.
• 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.
• Health plan: means an individual or group plan or program which is established by contract, certificate, law, plan, policy, subscriber agreement, or by any other method and which is entered into, issued, or offered for the purpose of arranging for, delivering, paying for, providing, or reimbursing any of the costs of health or medical care, including pharmacy services, drugs, or devices. See Louisiana Revised Statutes 40:2863
• Interdisciplinary review: means a review by a team of professionals for the purpose of determining the presence of a developmental disability as defined in this Chapter. See Louisiana Revised Statutes 28:451.2
• Interdisciplinary team: means a group that reviews information, data and input from a person to make recommendations relevant to the needs of the person. See Louisiana Revised Statutes 28:451.2
• 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}
• 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.
• License: means an authorization issued to a person by or in the name of the corporation to engage in or assist gaming operations or activities regulated by this Chapter. See Louisiana Revised Statutes 27:205
• License: means the authorization applied for by or issued to the owner of an eligible facility by the board to conduct slot machine gaming at an eligible facility issued pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 27:353
• Licensed establishment: means an establishment that has a Class A-General retail permit or a Class A-Restaurant permit as defined in Part II of Chapter 1 or Part II of Chapter 2 of Title 26 of the Louisiana Revised Statutes of 1950, for the sale of alcoholic beverages for on-premises consumption or a Louisiana state racing commission licensed race track, pari-mutuel wagering facility, or offtrack wagering facility, or a qualified truck stop facility as defined in La. See Louisiana Revised Statutes 27:402
• Licensee: means any person issued a license by the board. See Louisiana Revised Statutes 27:353
• Lien: A claim against real or personal property in satisfaction of a debt.
• Living options: means a variety of service settings wherein people with developmental disabilities live, including but not limited to extended family living, supported living, community homes, group homes, and residential facilities. See Louisiana Revised Statutes 28:451.2
• Manufacturer: means any person who manufactures or assembles and programs slot machines for use in this state. See Louisiana Revised Statutes 27:353
• Manufacturer: means any person who manufactures or assembles and programs video draw poker devices for use in this state. See Louisiana Revised Statutes 27:402
• Member: means any employee included in the membership of the funded system as provided in La. See Louisiana Revised Statutes 11:952.1
• Mental health advocacy service: means a service established by the state of Louisiana for the purpose of providing legal counsel and representation for persons with mental illness or substance-related or addictive disorders and for ensuring that the legal rights of those persons are protected. See Louisiana Revised Statutes 28:2
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Most integrated setting: is a n environment that includes the full range of service and support options that reflect the desires and goals of the person and that address the needs of the person and which promotes the full participation in daily life and activities. See Louisiana Revised Statutes 28:451.2
• motel: means an operating commercial establishment which possesses all appropriate licensing as a hotel or motel and which is engaged primarily in the renting of rooms, generally at a daily rate basis, which provides overnight lodging to the general public. See Louisiana Revised Statutes 27:402
• Net device revenue: means the gross revenue of a device less the value of prizes paid as shown on the meters of the device. See Louisiana Revised Statutes 27:402
• Net slot machine proceeds: means the total of all cash and property received by a licensee from slot machine gaming operations minus the amount of cash or prizes paid to winners and five million dollars annually directly attributable to promotional play wagers. See Louisiana Revised Statutes 27:353
• 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.
• Official gaming establishment: means the building or facility described in La. See Louisiana Revised Statutes 27:205
• 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.
• Patient: means any person detained and taken care of as a person who has a mental illness or person who is suffering from a substance-related or addictive disorder. See Louisiana Revised Statutes 28:2
• Person: means any individual, partnership, association, joint stock association or trust, corporation, or other business entity whether incorporated or not. See Louisiana Revised Statutes 27:205
• Person: means a person with a developmental disability. See Louisiana Revised Statutes 28:451.2
• Personal property: All property that is not real property.
• Petition: means a written civil complaint filed by a person of legal age alleging that a person has a mental illness or is suffering from a substance-related or addictive disorder and requires judicial commitment to a treatment facility. See Louisiana Revised Statutes 28:2
• Physician: means an individual licensed to practice medicine by the Louisiana State Board of Medical Examiners in active practice or an individual in a post-graduate medical training program of an accredited medical school in Louisiana or a medical officer similarly qualified by the government of the United States while in the state in the performance of his official duties. See Louisiana Revised Statutes 28:2
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Promotional play wagers: means wagers placed by patrons using noncashable vouchers, promotional chips, coupons, electronic credits, electronic promotions, scrips, or any other cash equivalent that is provided to the patron by the licensee. See Louisiana Revised Statutes 27:353
• Provider: means a person, partnership, corporation, state agency, or other entity that provides developmental disabilities services and receives either state or federal funds or both. See Louisiana Revised Statutes 28:451.2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• 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.
• Respondent: means a person alleged to have a mental illness or be suffering from a substance-related or addictive disorder and for whom an application for commitment to a treatment facility has been filed. See Louisiana Revised Statutes 28:2
• Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this part. See Louisiana Revised Statutes 11:952.1
• Retirement system: means the Teachers' Retirement System of Louisiana as defined in La. See Louisiana Revised Statutes 11:701
• Road Home Corporation: means the nonprofit corporation authorized to be formed by this Chapter, or any corporation succeeding to the principal functions thereof or to which the powers conferred upon the corporation by this Chapter shall be given by law. See Louisiana Revised Statutes 40:600.62
• Security: means the protection of information that would or could provide an unfair advantage to any individual involved in the operation of the casino gaming; protection and preservation of the integrity of casino gaming games and operations; as well as measures taken to prevent crimes against a gaming operator or the corporation. See Louisiana Revised Statutes 27:205
• Service: means service as a teacher within the meaning of Paragraph (33) of this Section. See Louisiana Revised Statutes 11:701
• Service entity: means any person other than a distributor or device owner who repairs, services, inspects, or examines video draw poker devices. See Louisiana Revised Statutes 27:402
• Service technician: means any person other than a licensee or manufacturer who repairs, services, inspects, or examines slot machines. See Louisiana Revised Statutes 27:353
• Services: means developmental disability services. See Louisiana Revised Statutes 28:451.2
• Slot machine: means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object therein or upon payment of any consideration whatsoever, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or anything of value, whether the payoff is made automatically from the machine or in any other manner. See Louisiana Revised Statutes 27:353
• Slot machine gaming: means the use, operation, offering, or conducting of slot machines at an eligible facility in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 27:353
• State: means the state of Louisiana. See Louisiana Revised Statutes 11:952.1
• State: means the state of Louisiana or any agency or instrumentality thereof. See Louisiana Revised Statutes 40:600.62
• Statute: A law passed by a legislature.
• Substantial functional limitations: means documented evidence of limitations in present functioning considered within the context of community environments typical of the age, peers, and culture of the person. See Louisiana Revised Statutes 28:451.2
• Support plan: means an individualized plan that coordinates supports and services to assist the person in reaching his desired outcomes and reflects the vision, personal preferences, life goals, and diverse formal and informal support needs of the person. See Louisiana Revised Statutes 28:451.2
• Support profile: means a summary of identified supports or services that addresses the expressed needs and desires of the person and that is used in the development of the support plan for that person. See Louisiana Revised Statutes 28:451.2
• System: means the developmental disabilities services system. See Louisiana Revised Statutes 28:451.2
• Taxable net slot machine proceeds: means "net slot machine proceeds" less the amount of support, payment, or contributions required as provided in La. See Louisiana Revised Statutes 27:353
• Testify: Answer questions in court.
• 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.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transfer: means the removal of a patient from one mental institution to another without any procedure for admission other than is prescribed by the department. See Louisiana Revised Statutes 28:2
• Treatment: means an active effort to accomplish an improvement in the mental condition or behavior of a patient or to prevent deterioration in his condition or behavior. See Louisiana Revised Statutes 28:2
• 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.
• University: means all campuses and divisions of the Louisiana State University and Agricultural and Mechanical College. See Louisiana Revised Statutes 11:952.1
• University Retirement Plan: means the nonfunded University Retirement Plan established pursuant to regulations of the board of supervisors as in effect on the effective date of this funded system. See Louisiana Revised Statutes 11:952.1
• Video draw poker: means any card game approved by the division that utilizes one or more decks of cards per hand with multiple hands permitted per game. See Louisiana Revised Statutes 27:402
• Video draw poker device: means any unit, mechanism, or device authorized pursuant to the provisions of this Chapter, that, upon insertion of a ticket voucher or cash, is available to play or simulate the play of the game of draw poker, or other card games approved by the division utilizing a video display and microprocessors in which the player may win games or credits that can be redeemed for cash only. See Louisiana Revised Statutes 27:402