Terms Used In Utah Code > Title 63A > Chapter 3 - Division of Finance

• Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
• accounting system: means :
  (1) a system that integrates into the state's general ledger accounting system;
  (2) a system used to summarize information that is manually entered into the state's general ledger accounting system;
  (3) a system used to collect and maintain:

       (3)(a) detailed financial information on each individual transaction or event; or

       (3)(b) information used to present the funds and activities of the state;
  (4) a system used to determine and demonstrate financial compliance with legal, federal, audit, and contractual provisions; or
  (5) a system similar to a system described in Subsections (1) through (4). See Utah Code 63A-3-202.1
• Accounts receivable: includes :
            (1)(b)(i) unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;
            (1)(b)(ii) a civil accounts receivable; and
            (1)(b)(iii) a civil judgment of restitution. See Utah Code 63A-3-501
• Adjudicative proceeding: means :
       (2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
       (2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Agency: means a board, commission, institution, department, division, officer, council, office, committee, bureau, or other administrative unit of the state, including the agency head, agency employees, or other persons acting on behalf of or under the authority of the agency head, the Legislature, the courts, or the governor, but does not mean a political subdivision of the state, or any administrative unit of a political subdivision of the state. See Utah Code 63A-1-103
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Borrower: means a person who borrows money from an infrastructure fund for an infrastructure project. See Utah Code 63A-3-401.5
• Civil accounts receivable: means the same as that term is defined in Section 77-32b-102. See Utah Code 63A-3-501
• Civil judgment of restitution: means the same as that term is defined in Section 77-32b-102. See Utah Code 63A-3-501
• 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.
• Criminal accounts receivable: means the same as that term is defined in Section 77-32b-102. See Utah Code 63A-3-501
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Debtor: means a party that owes, or is alleged to owe, an account receivable. See Utah Code 63A-3-301
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Department of Government Operations. See Utah Code 63A-1-103
• Dependent: A person dependent for support upon another.
• Division: means the Division of Finance, created in Section 63A-3-101. See Utah Code 63A-3-301
• Docket: A log containing brief entries of court proceedings.
• Entity: means an individual, a corporation, partnership, or other organization that pays taxes to, or does business, with the state. See Utah Code 63A-3-501
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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}
• 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.
• Executive director: means the executive director of the Department of Government Operations. See Utah Code 63A-1-103
• Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
• Fairpark district development fund: means the infrastructure fund created in Subsection 63A-3-402(1)(c). See Utah Code 63A-3-401.5
• Fiduciary: A trustee, executor, or administrator.
• 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.
• 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
• Independent political subdivision: means :
       (3)(a) the Utah Inland Port Authority created in Section 11-58-201;
       (3)(b) the Point of the Mountain State Land Authority created in Section 11-59-201;
       (3)(c) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201; or
       (3)(d) the Military Installation Development Authority created in Section 63H-1-201. See Utah Code 63A-3-401.5
• Infrastructure fund: means a fund created in Subsection 63A-3-402(1). See Utah Code 63A-3-401.5
• Infrastructure loan: means a loan of infrastructure fund money to finance an infrastructure project. See Utah Code 63A-3-401.5
• Infrastructure project: means a project to acquire, construct, reconstruct, rehabilitate, equip, or improve public infrastructure and improvements:
       (6)(a) within a project area; or
       (6)(b) outside a project area, if the respective loan approval body determines by resolution that the public infrastructure and improvements are of benefit to the project area. See Utah Code 63A-3-401.5
• Inland port: means the same as that term is defined in Section 11-58-102. See Utah Code 63A-3-401.5
• Inland port fund: means the infrastructure fund created in Subsection 63A-3-402(1)(a). See Utah Code 63A-3-401.5
• Insurance: includes :
            (96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
            (96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
            (96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• 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.
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Lien: means the lien described in Section 63A-3-307. See Utah Code 63A-3-301
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Local agency: means a nonprofit entity organized by participating political subdivisions to act on behalf of the participating political subdivisions with respect to the office's efforts to collect accounts receivable of participating political subdivisions through administrative offsets. See Utah Code 63A-3-301
• Mail: means United States Postal Service first class mail to the intended recipient's last known address. See Utah Code 63A-3-301
• Military development fund: means the infrastructure fund created in Subsection 63A-3-402(1)(d). See Utah Code 63A-3-401.5
• Mutual: means a mutual insurance corporation. See Utah Code 31A-1-301
• 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.
• Office: means the Office of State Debt Collection created in Section 63A-3-502. See Utah Code 63A-3-501
• Participating political subdivision: means a political subdivision that has entered into an agreement with a local agency authorizing the local agency to act on behalf of the political subdivision with respect to the office's efforts to collect accounts receivable of the political subdivision through administrative offsets. See Utah Code 63A-3-301
• 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.
• Past due: means any accounts receivable that the state has not received by the payment due date. See Utah Code 63A-3-501
• 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
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Point of the mountain fund: means the infrastructure fund created in Subsection 63A-3-402(1)(b). See Utah Code 63A-3-401.5
• Political subdivision: means the same as that term is defined in Section 63G-7-102. See Utah Code 63A-3-301
• Political subdivision: means the same as that term is defined in Section 63G-7-102. See Utah Code 63A-3-501
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Project area: means :
       (11)(a) the same as that term is defined in Section 11-58-102, for purposes of an infrastructure loan from the inland port fund;
       (11)(b) the point of the mountain state land, as defined in Section 11-59-102, for purposes of an infrastructure loan from the point of the mountain fund;
       (11)(c) the same as that term is defined in Section 11-70-101, for purposes of an infrastructure loan from the fairpark district development fund; or
       (11)(d) the same as that term is defined in Section 63H-1-102, for purposes of an infrastructure loan from the military development fund. See Utah Code 63A-3-401.5
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Property tax revenue: means :
       (12)(a) property tax differential, as defined in Section 11-58-102, for purposes of an infrastructure loan from the inland port fund;
       (12)(b) enhanced property tax revenue, as defined in Section 11-70-101, for purposes of an infrastructure loan from the fairpark district development fund; or
       (12)(c) property tax allocation, as defined in Section 63H-1-102, for purposes of an infrastructure loan from the military development fund. See Utah Code 63A-3-401.5
• Public infrastructure and improvements: means :
       (13)(a) the same as that term is defined in Section 11-58-102, for purposes of an infrastructure loan from the inland port fund;
       (13)(b) publicly owned infrastructure and improvements, as defined in Section 11-59-102, for purposes of an infrastructure loan from the point of the mountain fund;
       (13)(c) the same as that term is defined in Section 11-70-101, for purposes of an infrastructure loan from the fairpark district development fund; or
       (13)(d) the same as that term is defined in Section 63H-1-102, for purposes of an infrastructure loan from the military development fund. See Utah Code 63A-3-401.5
• receivable: means any amount due the state or any other governmental entity within the state as a result of a judgment, citation, tax, or administrative order, or for which materials or services have been provided but for which payment has not been received by the servicing unit. See Utah Code 63A-3-301
• receivables: means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt. See Utah Code 63A-3-501
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Respective loan approval body: means :
       (14)(a) the board created in Section 11-58-301, for purposes of an infrastructure loan from the inland port fund;
       (14)(b) the board created in Section 11-59-301, for purposes of an infrastructure loan from the point of the mountain fund;
       (14)(c) the board created in Section 11-70-301, for purposes of an infrastructure loan from the fairpark area development fund; or
       (14)(d) the committee created in Section 63H-1-104, for purposes of an infrastructure loan from the military development fund. See Utah Code 63A-3-401.5
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Restitution: means the same as that term is defined in Section 77-38b-102. See Utah Code 63A-3-501
• 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.
• 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
• State agency: includes :
            (11)(a)(i) an executive branch agency;
            (11)(a)(ii) the legislative branch of state government; and
            (11)(a)(iii) the judicial branches of state government, including justice courts. See Utah Code 63A-3-501
• Statute: A law passed by a legislature.
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ: means an order or precept in writing, issued in the name of:
       (47)(a) the state;
       (47)(b) a court; or
       (47)(c) a judicial officer. See Utah Code 68-3-12.5
• 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