Terms Used In Florida Regulations > Chapter 12-22 - Confidentiality and Disclosure of Tax Information

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• 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).
• Subpoena: A command to a witness to appear and give testimony.