Terms Used In Utah Code > Title 63L > Chapter 13 > Part 1 - General Provisions

• 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.
• Land: includes :

  (i)	agricultural land, as defined in Section 4-46-102;

  (ii)	land owned or controlled by a political subdivision;

  (iii)

  land owned or controlled by a school district;

  (iv)	non-federal land, as defined in Section 9-9-402;

  (v)	private land;

  (vi)	public land;

  (vii)

  state land, as defined in Subsection 9-9-402(14)(a);

  (viii)

  waters of the state, as defined in Subsection 19-5-102(23)(a); and

  (ix)

  subsurface land. See Utah Code 63L-13-101 Lien: A claim against real or personal property in satisfaction of a debt. Property: includes both real and personal property. See Utah Code 68-3-12.5 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 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5