Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle I > Chapter 2 - Taxpayer's Bill of Rights; Taxes Collected and Administered by the Department of Revenue

• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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.
• Lien: A claim against real or personal property in satisfaction of a debt.
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10