Terms Used In Utah Code > Title 38 > Chapter 6 - Federal Tax Liens

• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Contract: A legal written agreement that becomes binding when signed.
• Department: means the Department of Transportation created in Section 72-1-201. See Utah Code 17B-2a-802
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• facilities: includes any structure, building, system, land, water right, water, or other real or personal property required to provide a service that a special district is authorized to provide, including any related or appurtenant easement or right-of-way, improvement, utility, landscaping, sidewalk, road, curb, gutter, equipment, or furnishing. See Utah Code 17B-1-102
• Grantor: The person who establishes a trust and places property into it.
• Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
• Large public transit district: means a public transit district that provides public transit to an area that includes:
       (11)(a) more than 65% of the population of the state based on the most recent official census or census estimate of the United States Census Bureau; and
       (11)(b) two or more counties. See Utah Code 17B-2a-802
• 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
• Municipality: means a city or town. See Utah Code 17B-1-102
• 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.
• Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or other legal entity. See Utah Code 17B-1-102
• 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
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Public transit: means regular, continuing, shared-ride, surface transportation services that are open to the general public or open to a segment of the general public defined by age, disability, or low income. See Utah Code 17B-2a-802
• Public transit district: means a special district that provides public transit services. See Utah Code 17B-2a-802
• 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).
• Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
       (31)(a) this chapter; or
       (31)(b)

            (31)(b)(i) this chapter; and

            (31)(b)(ii)

                 (31)(b)(ii)(A) Chapter 2a, Part 1, Cemetery Maintenance District Act;

                 (31)(b)(ii)(B) Chapter 2a, Part 2, Drainage District Act;

                 (31)(b)(ii)(C) Chapter 2a, Part 3, Fire Protection District Act;

                 (31)(b)(ii)(D) Chapter 2a, Part 4, Improvement District Act;

                 (31)(b)(ii)(E) Chapter 2a, Part 5, Irrigation District Act;

                 (31)(b)(ii)(F) Chapter 2a, Part 6, Metropolitan Water District Act;

                 (31)(b)(ii)(G) Chapter 2a, Part 7, Mosquito Abatement District Act;

                 (31)(b)(ii)(H) Chapter 2a, Part 8, Public Transit District Act;

                 (31)(b)(ii)(I) Chapter 2a, Part 9, Service Area Act;

                 (31)(b)(ii)(J) Chapter 2a, Part 10, Water Conservancy District Act;

                 (31)(b)(ii)(K) Chapter 2a, Part 11, Municipal Services District Act; or

                 (31)(b)(ii)(L) Chapter 2a, Part 13, Infrastructure Financing Districts. See Utah Code 17B-1-102
• 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
• 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.
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Works: includes a dam, reservoir, well, canal, conduit, pipeline, drain, tunnel, power plant, and any facility, improvement, or property necessary or convenient for supplying or treating water for any beneficial use, and for otherwise accomplishing the purposes of a special district. See Utah Code 17B-1-102
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5