Terms Used In Alabama Code > Title 45 > Chapter 36 > Article 24 > Part 3 - Tax, Ad Valorem

• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• following: means next after. See Alabama Code 1-1-1
• 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.
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Probate: Proving a will
• Quorum: The number of legislators that must be present to do business.
• state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1