§11A-1-1. Definition of terms.
The words tax, taxes, taxable and taxation as used in this
chapter shall, unless otherwise specified, be applicable to all
levies on real or personal property made by any of the taxing
units named in section four, article eight, chapter eleven of
The words land or lands or tract or tracts of lands, or lot
or lots, or real estate, or real property, or part or parcel of a
tract or lot, or estate or estates in land, as used in this
chapter, shall be deemed to include an undivided interest in any
freehold estate in land.