Terms Used In South Carolina Code > Title 17 > Chapter 21 - Venue

• Administrative Law Court: means the Administrative Law Court created by § 1-23-500. See South Carolina Code 12-60-30
• 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.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Assessment: means the department's recording the liability of the taxpayer in the office of the department, subject to the restrictions in § 12-60-440. See South Carolina Code 12-60-30
• assessor: means a county officer or official who issues an official property tax assessment for real property. See South Carolina Code 12-60-30
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• 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.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
• Department determination: means the final determination within the department from which a taxpayer or a local governing body, as applicable, may request a contested case hearing before the Administrative Law Court. See South Carolina Code 12-60-30
• Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• 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 any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
  
  (2) "individual" means a human being. See South Carolina Code 12-2-20
• Personal property: All property that is not real property.
• Property tax: means ad valorem taxes on real and personal property. See South Carolina Code 12-60-30
• Property taxpayer: means a person who is liable for, or whose property or interest in property, is subject to, or liable for, a property tax imposed by this title. See South Carolina Code 12-60-30
• Protest: means a written appeal of a proposed assessment or a division decision made in accordance with this chapter. See South Carolina Code 12-60-30
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• taxes: means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. See South Carolina Code 12-60-30
• Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• True bill: Another word for indictment.
• Venue: The geographical location in which a case is tried.
• Verdict: The decision of a petit jury or a judge.