California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 8 > Article 1 – Court Jurisdiction
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 8 > Article 1 - Court Jurisdiction
- County: includes city and county. See California Revenue and Taxation Code 15
- Decedent: A deceased person.
- 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.
- Personal property: All property that is not real property.
- Probate: Proving a will
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.