Sections
Subpart A Indebtedness and Bonds; General Tax Revenue 2:181 – 2:184
Subpart B Anticipation of Revenues From Special Tax 2:221 – 2:225
Subpart C Use of General Alimony Tax 2:261

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Terms Used In Louisiana Revised Statutes > Title 2 > Chapter 2 > Part III - Financing by Parishes and Municipalities

  • Access: means to program, to execute programs on, to communicate with, store data in, retrieve data from, or otherwise make use of any resources, including data or programs, of a computer, computer system, or computer network. See Louisiana Revised Statutes 14:73.1
  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Adjournment sine die: The end of a legislative session "without day." These adjournments are used to indicate the final adjournment of an annual or the two-year session of legislature.
  • Adjusted gross income: means gross income, minus:

                (a) Amounts for preexisting child support or spousal support obligations owed under an order of support to another who is not a party to the proceedings and

                (b) At the court's discretion, amounts paid on behalf of a party's minor child who is not the subject of the action of the court. See Louisiana Revised Statutes 9:315

  • 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
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Builder: means the person undertaking or contracting to build a ship pursuant to a contract or otherwise. See Louisiana Revised Statutes 9:5522
  • Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
  • Combined adjusted gross income: means the combined adjusted gross income of both parties. See Louisiana Revised Statutes 9:315
  • Commissioner: means the commissioner of conservation of the state of Louisiana. See Louisiana Revised Statutes 30:503
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Components: means all parts and components of a ship which are fabricated by the builder for use in the construction of the ship, which will, when so used, form a part of the ship and the fabrication of which is commenced at the shipyard. See Louisiana Revised Statutes 9:5522
  • Computer: includes an electronic, magnetic, optical, or other high-speed data processing device or system performing logical, arithmetic, and storage functions, and includes any property, data storage facility, or communications facility directly related to or operating in conjunction with such device or system. See Louisiana Revised Statutes 14:73.1
  • Computer network: means a set of related, remotely connected devices and communication facilities including at least one computer system with capability to transmit data through communication facilities. See Louisiana Revised Statutes 14:73.1
  • Computer program: means an ordered set of data representing coded instructions or statements that when executed by a computer cause the computer to process data. See Louisiana Revised Statutes 14:73.1
  • Computer services: means providing access to or service or data from a computer, a computer system, or a computer network, and also includes but is not limited to data processing services, Internet services, electronic mail services, electronic message services, or information or data stored in connection therewith. See Louisiana Revised Statutes 14:73.1
  • Computer software: means a set of computer programs, procedures, and associated documentation concerned with operation of a computer system. See Louisiana Revised Statutes 14:73.1
  • Computer system: means a set of functionally related, connected or unconnected, computer equipment, devices, or computer software. See Louisiana Revised Statutes 14:73.1
  • Contempt of court: means that a person has been found guilty of a direct contempt of court for a contumacious failure to comply with a subpoena, pursuant to Code of Civil Procedure Article 222(5), or a constructive contempt of court for willful disobedience of a lawful order of the court, pursuant to Code of Civil Procedure Article 224(2), in or ancillary to a child support or paternity proceeding. See Louisiana Revised Statutes 9:315.31
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: means a written agreement for the construction of a ship. See Louisiana Revised Statutes 9:5522
  • Court: means any court exercising jurisdiction over the determination of child support, paternity, or criminal neglect of family proceedings. See Louisiana Revised Statutes 9:315.31
  • Deploying parent: means a parent of a minor child whose parental rights have not been terminated and whose custody or visitation rights have not been restricted by court order to supervised visitation only, by a court of competent jurisdiction who is deployed or has received written orders to deploy with the United States military or any reserve component thereof. See Louisiana Revised Statutes 9:359.1
  • Deployment: means military service in compliance with mandatory written orders, unaccompanied by any family member, for combat operations, contingency operations, peacekeeping operations, temporary duty, a remote tour of duty, or other active service. See Louisiana Revised Statutes 9:359.1
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Electronic mail service provider: means any person who both:

                (a) Is an intermediary in sending or receiving electronic mail. See Louisiana Revised Statutes 14:73.1

  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gas: means any gas derived from or composed of hydrocarbons, including synthetic gas which is produced from coal, lignite, or petroleum coke and the heat content of which synthetic gas does not exceed 800 BTUs per standard cubic foot. See Louisiana Revised Statutes 30:503
  • Governing body: means the board or body in which the bond issuing power of a governmental unit is vested. See Louisiana Revised Statutes 13:5121
  • Gross income: means :

                (a) The income from any source, including but not limited to salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, recurring monetary gifts, annuities, capital gains, social security benefits, workers' compensation benefits, basic and variable allowances for housing and subsistence from military pay and benefits, unemployment insurance benefits, disaster unemployment assistance received from the United States Department of Labor, disability insurance benefits, and spousal support received from a preexisting spousal support obligation;

                (b) Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business, if the reimbursements or payments are significant and reduce the parent's personal living expenses. See Louisiana Revised Statutes 9:315

  • Health insurance premiums: means the actual amount paid by a party for providing health insurance on behalf of the child. See Louisiana Revised Statutes 9:315
  • Hull Number: means the number assigned to a ship by the builder. See Louisiana Revised Statutes 9:5522
  • Income: means :

                (a) Actual gross income of a party, if the party is employed to full capacity; or

                (b) Potential income of a party, if the party is voluntarily unemployed or underemployed. See Louisiana Revised Statutes 9:315

  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intellectual property: includes data, computer programs, computer software, trade secrets as defined in Louisiana Revised Statutes 14:73.1
  • Inter vivos: Transfer of property from one living person to another living person.
  • Internet-connected device: means a physical object to which both of the following apply:

                (a) Is capable of connecting to, and is in regular connection with, the internet. See Louisiana Revised Statutes 14:73.1

  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Licensed mental health professional: as used in this Chapter means a person who possesses at least a master's degree and who is licensed in counseling, social work, psychology, marriage and family counseling, or exempt from licensing requirements pursuant to Louisiana Revised Statutes 9:331
  • Lineal descendant: Direct descendant of the same ancestors.
  • Materials: means all materials (other than piping, cables, fittings, and other materials taken out of builder's stock), all items of machinery, and all items of equipment (other than equipment taken out of builder's stock) which are purchased or acquired for use in the construction of the ship, which will, when so used, form a part of the ship and which have been delivered to the shipyard. See Louisiana Revised Statutes 9:5522
  • 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.
  • mother: means a female human being, whether or not she has reached the age of majority. See Louisiana Revised Statutes 14:87.1
  • Net child care costs: means the reasonable costs of child care incurred by a party due to employment or job search, minus the value of the federal income tax credit for child care. See Louisiana Revised Statutes 9:315
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Order: means any custody or visitation judgment, decree, or order issued by a court of competent jurisdiction in this state or any judgment of another state which has been made executory in this state. See Louisiana Revised Statutes 9:359.1
  • Ordinary medical expenses: means unreimbursed medical expenses less than or equal to two hundred fifty dollars per child per year. See Louisiana Revised Statutes 9:315
  • past due child support: means the amount of a delinquency determined under a court order under state law for support and maintenance of a child. See Louisiana Revised Statutes 9:315.26
  • Person: includes an individual, corporation, trust, partnership, joint venture, or other organization. See Louisiana Revised Statutes 9:5522
  • Physician: means a person licensed to practice medicine in the state of Louisiana. See Louisiana Revised Statutes 14:87.1
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Political subdivision: as used in this Part means any parish of this state as well as any city or county of another adjoining or adjacent state which is authorized by the law of that state to engage in a joint endeavor for the creation and operation of an airport district with a political subdivision of this state. See Louisiana Revised Statutes 2:131
  • 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
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Principal residence of a child: means :

    (a)  The location designated by a court to be the primary residence of the child. See Louisiana Revised Statutes 9:355.1

  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Proper means: includes :

                (a) Discovery by independent invention. See Louisiana Revised Statutes 14:73.1

  • Property: means property as defined in Louisiana Revised Statutes 14:73.1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Purchaser: means the person for whom a ship is to be constructed pursuant to a contract. See Louisiana Revised Statutes 9:5522
  • 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
  • Relocation: means a change in the principal residence of a child for a period of sixty days or more, but does not include a temporary absence from the principal residence. See Louisiana Revised Statutes 9:355.1
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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.
  • Ship: means a tug, pushboat, pullboat, barge, dredge, or other vessel or watercraft of more than fifty tons gross weight to be constructed within the state of Louisiana. See Louisiana Revised Statutes 9:5522
  • Shipyard: means the shipyard or place of business where a ship is to be constructed. See Louisiana Revised Statutes 9:5522
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Unsolicited bulk electronic mail: means any electronic message which is developed and distributed in an effort to sell or lease consumer goods or services and is sent in the same or substantially similar form to more than one thousand recipients. See Louisiana Revised Statutes 14:73.1
  • Verdict: The decision of a petit jury or a judge.
  • Work: means in the case of a ship having a keel, the keel, and in the case of a ship not having a keel, the bottom plates, and all materials, machinery, equipment, components, and fabrications forming a part of the ship when permanently installed in place. See Louisiana Revised Statutes 9:5522