Terms Used In Utah Code > Title 63L > Chapter 13 > Part 1 - General Provisions

• 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.
• Interest in land: means any right, title, lien, claim, interest, or estate with respect to land. See Utah Code 63L-13-101
• Land: includes :
            (4)(b)(i) agricultural land, as defined in Section 4-46-102;
            (4)(b)(ii) land owned or controlled by a political subdivision;
            (4)(b)(iii) land owned or controlled by a school district;
            (4)(b)(iv) non-federal land, as defined in Section 9-9-402;
            (4)(b)(v) private land;
            (4)(b)(vi) public land;
            (4)(b)(vii) state land, as defined in Subsection 9-9-402(14)(a);
            (4)(b)(viii) waters of the state, as defined in Subsection 19-5-102(23)(a); and
            (4)(b)(ix) subsurface land. See Utah Code 63L-13-101
• 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}
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5