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Terms Used In Alabama Code 45-46-70.03

  • 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.
  • 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

The board of revenue shall have all jurisdiction and powers which are now or may hereafter be by law vested in the courts of county commissioners of this state and by any special law now vested in the Court of County Commissioners of Marengo County, and the several members of the board of revenue shall perform all the duties and services, and exercise all the powers which are, or may be required by law of the several members of the court of county commissioners.