Alabama Code > Title 45 > Chapter 32 > Article 24 > Part 7 – Tax, Sales and Use
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Terms Used In Alabama Code > Title 45 > Chapter 32 > Article 24 > Part 7 - Tax, Sales and Use
- Appraisal: A determination of property value.
- circuit: means judicial circuit. See Alabama Code 1-1-1
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
- 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.
- Dependent: A person dependent for support upon another.
- 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.
- following: means next after. See Alabama Code 1-1-1
- Lien: A claim against real or personal property in satisfaction of a debt.
- month: means a calendar month. See Alabama Code 1-1-1
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- Personal property: All property that is not real property.
- personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
- Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
- preceding: means next before. See Alabama Code 1-1-1
- property: includes both real and personal property. See Alabama Code 1-1-1
- Quorum: The number of legislators that must be present to do business.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
- 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
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1