Alabama Code > Title 45 > Chapter 36 > Article 24 > Part 5 – Tax, Lease
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| § 45-36-244 | Levy of tax |
Terms Used In Alabama Code > Title 45 > Chapter 36 > Article 24 > Part 5 - Tax, Lease
- 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.
- following: means next after. See Alabama Code 1-1-1
- 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
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- property: includes both real and personal property. 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