Terms Used In Virginia Code > Title 30 > Chapter 52 - Joint Subcommittee to Evaluate Tax Preferences

• 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
• Articles of incorporation: means all documents constituting, at any particular time, the charter of a corporation. See Virginia Code 13.1-603
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Authorized shares: means the shares of all classes a domestic or foreign corporation is authorized to issue. See Virginia Code 13.1-603
• Cable television service: means (i) the one-way transmission to subscribers of video programming or other programming service; and (ii) subscriber interaction, if any, that is required for the selection or use of the video programming or other programming service. See Virginia Code 15.2-2108.2
• Capital costs: means all costs of providing a service that are capitalized in accordance with generally accepted accounting principles. See Virginia Code 15.2-2108.2
• Commission: means the State Corporation Commission of Virginia. See Virginia Code 13.1-603
• 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.
• Cross subsidize: means to pay a cost included in the direct costs or indirect costs of providing a service that is not accounted for in the full cost of accounting of providing the service. See Virginia Code 15.2-2108.2
• delivery: means any method of delivery used in conventional commercial practice, including delivery by hand, mail, commercial delivery, and, if authorized in accordance with § 13. See Virginia Code 13.1-603
• Dependent: A person dependent for support upon another.
• Direct costs: means those expenses of a municipality that are directly attributable to providing a cable television service and would be eliminated if such service were not provided by the municipality. See Virginia Code 15.2-2108.2
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Governing body: means the board of supervisors of a county, council of a city, or council of a town, as the context may require. See Virginia Code 15.2-102
• Indirect costs: means any costs identified with two or more services or other functions; and that are not directly identified with a single service or function. See Virginia Code 15.2-2108.2
• Individual: means a natural person. See Virginia Code 13.1-603
• Interest: means either or both of the following rights under the organic law governing an unincorporated entity:

  1. See Virginia Code 13.1-603

• 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: includes an individual and an entity. See Virginia Code 13.1-603
• 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.
• Private provider: means a private entity that provides cable television services. See Virginia Code 15.2-2108.2
• Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
• 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.
• Shares: means the units into which the proprietary interests in a corporation are divided. See Virginia Code 13.1-603
• Subscriber: means a person who lawfully receives cable television services. See Virginia Code 15.2-2108.2