Terms Used In Utah Code > Title 10 > Chapter 7 > Part 7 - Levy of Special Taxes by Cities and Towns

• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Authority: means the Point of the Mountain State Land Authority, created in Section 11-59-201. See Utah Code 11-59-102
• Board: means the authority's board, created in Section 11-59-301. See Utah Code 11-59-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Contract: A legal written agreement that becomes binding when signed.
• 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.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Direct charge: means a charge, fee, assessment, or amount, other than a property tax, that a political subdivision charges to a property owner. See Utah Code 11-60-102
• 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}
• Facilities division: means the Division of Facilities Construction and Management, created in Section 63A-5b-301. See Utah Code 11-59-102
• Filed: means the division has received and approved, as to form, a document submitted under this chapter, and has marked on the face of the document a stamp or seal indicating the time of day and date of approval, the name of the division, the division director's signature and division seal, or facsimiles of the signature or seal. See Utah Code 16-11-2
• 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.
• Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
• 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.
• Land: includes :Utah Code 68-3-12.5
• 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}
• 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.
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Municipality: means :

  (a)	a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;

  (b)	a town, as classified in Section 10-2-301; or

  (c)

  a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104 New correctional facility: means the state correctional facility being developed in Salt Lake City to replace the state correctional facility in Draper. See Utah Code 11-59-102 Nonrecurring tax notice charge: means a tax notice charge that a political subdivision certifies to the county treasurer on a one-time or case-by-case basis rather than regularly over multiple calendar years. See Utah Code 11-60-102 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. 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 :Utah Code 68-3-12.5 Personal property: includes :Utah Code 68-3-12.5 Personal property: All property that is not real property. Plaintiff: The person who files the complaint in a civil lawsuit. Point of the mountain state land: means the approximately 700 acres of state-owned land in Draper, including land used for the operation of a state correctional facility until completion of the new correctional facility and state-owned land in the vicinity of the current state correctional facility. See Utah Code 11-59-102 Political subdivision: means : (a)  a county, as that term is defined in Section 17-50-101; (b)  a municipality, as that term is defined in Section 10-1-104; (c)  a special district, as that term is defined in Section 17B-1-102; (d)  a special service district, as that term is defined in Section 17D-1-102; (e)  an interlocal entity, as that term is defined in Section 11-13-103; (f)  a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act; (g)  a local building authority, as that term is defined in Section 17D-2-102; (h)  a conservation district, as that term is defined in Section 17D-3-102; or (i)  a local entity, as that term is defined in Sections 11-42-102 and 11-42a-102. See Utah Code 11-60-102 Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 Professional corporation: means a corporation organized under this chapter. See Utah Code 16-11-2 Property: includes both real and personal property. See Utah Code 68-3-12.5 Property tax: means a tax imposed on real property under Title 59, Chapter 2, Property Tax Act, Title 59, Chapter 3, Tax Equivalent Property Act, or Title 59, Chapter 4, Privilege Tax. See Utah Code 11-60-102 Public entity: means : (a)  the state, including each department, division, or other agency of the state; or (b)  a county, city, town, metro township, school district, special district, special service district, interlocal cooperation entity, community reinvestment agency, or other political subdivision of the state, including the authority. See Utah Code 11-59-102 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: includes :Utah Code 68-3-12.5 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Regulating board: means the board that is charged with the licensing and regulation of the practice of the profession which the professional corporation is organized to render. See Utah Code 16-11-2 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 Statute: A law passed by a legislature. Tax notice charge: means the same as that term is defined in Section 59-2-1301. See Utah Code 11-60-102 Tax sale: means the tax sale described in 13. See Utah Code 11-60-102 Taxing entity: means the same as that term is defined in Section 59-2-102. See Utah Code 11-59-102 Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104 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. Trustee: A person or institution holding and administering property in trust. United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Writing: includes :Utah Code 68-3-12.5