Alabama Code > Title 45 > Chapter 37 > Article 24 > Part 2 > Division 3 – System of Assessing and Collecting Ad Valorem Tax
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§ 45-37-241.40 | Protests of valuation |
Terms Used In Alabama Code > Title 45 > Chapter 37 > Article 24 > Part 2 > Division 3 - System of Assessing and Collecting Ad Valorem Tax
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- circuit: means judicial circuit. See Alabama Code 1-1-1
- 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.
- Docket: A log containing brief entries of court proceedings.
- 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
- 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
- writing: includes typewriting and printing on paper. 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