Playground Playground A playground, playpark, or play area is a place specifically designed to enable children to play there. It is typically outdoors. While a playground is usually designed for children, some target other age groups. Berlin's Preußenpark for example is designed for people aged 70 or higher. A playground might exclude children below a certain age. Modern playgrounds often have recreational equipment such as the seesaw, merry-go-round, swingset, slide, jungle gym, chin-up bars, sandbox, spring rider, trapeze rings, playhouses, and mazes, many of which help children develop physical coordination, strength, and flexibility, as well as providing recreation and enjoyment and
Teeter Plan Teeter Plan The Teeter Plan (first enacted 1949) provides California counties with an optional alternative method for allocating delinquent property tax revenues. Using the accrual method of accounting under the Teeter Plan, counties allocate property tax revenues based on the total amount of property taxes billed, but not yet collected. The Teeter Plan allows counties to finance property tax receipts for local agencies by borrowing money to advance cash to each taxing jurisdiction in an amount equal to the current year's delinquent property taxes. In exchange, the counties receive the penalties and interest on the delinquent taxes when collected. For