Terms Used In Alabama Code > Title 45 > Chapter 47 > Article 24 > Part 3 - Revenue Commissioner

• Appraisal: A determination of property value.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• 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.
• month: means a calendar month. See Alabama Code 1-1-1
• person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
• Probate: Proving a will
• property: includes both real and personal property. See Alabama Code 1-1-1
• special corporation: shall mean any corporation organized pursuant to this article. See Alabama Code 11-89-31
• 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