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

• Board: means the same as that term is defined in Section 63A-3-106. See Utah Code 11-55-102
• Buyback purchaser: means a person who buys a procurement item from the local government entity to which the person previously sold the procurement item. See Utah Code 11-54-102
• City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section 10-2-301. See Utah Code 10-1-104
• 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.
• 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}
• Excess repurchase amount: means the difference between:
       (2)(a) the amount a buyback purchaser pays to a local government entity to purchase a procurement item that the buyback purchaser previously sold to the local government entity; and
       (2)(b) the amount the local government entity paid to the buyback purchaser to purchase the procurement item. See Utah Code 11-54-102
• Federal receipts: means the federal financial assistance, as defined in Utah Code 11-52-102
• 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.
• Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Local government entity: means a county, city, town, special district, special service district, community reinvestment agency, conservation district, or school district that is not subject to Title 63G, Chapter 6a, Utah Procurement Code. See Utah Code 11-54-102
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Municipality: means the same as that term is defined in Section 10-1-104. See Utah Code 11-55-102
• Municipality: means :
       (5)(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;
       (5)(b) a town, as classified in Section 10-2-301; or
       (5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104
• 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.
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Personal property: All property that is not real property.
• Personal property: includes :
       (25)(a) money;
       (25)(b) goods;
       (25)(c) chattels;
       (25)(d) effects;
       (25)(e) evidences of a right in action;
       (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
       (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
• Political subdivision: means :
       (2)(a) a county, as defined in Section 17-50-101;
       (2)(b) a municipality, as defined in Section 10-1-104;
       (2)(c) a special district, as defined in Section 17B-1-102;
       (2)(d) a special service district, as defined in Section 17D-1-102;
       (2)(e) an interlocal entity, as defined in Section 11-13-103;
       (2)(f) a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act;
       (2)(g) a local building authority, as defined in Section 17D-2-102; or
       (2)(h) a conservation district, as defined in Section 17D-3-102. See Utah Code 11-52-102
• Procurement item: means the same as that term is defined in Section 63G-6a-103. See Utah Code 11-54-102
• 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
• Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• 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.