South Dakota Codified Laws 10-6-101. Definition of terms
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Terms used in this chapter mean:
(1) “Department,” the Department of Revenue;
Terms Used In South Dakota Codified Laws 10-6-101
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) “Director,” a county’s director of equalization;
(3) “Tract,” “lot,” “piece,” or “parcel,” any contiguous quantity of land that is possessed by, owned by, or recorded in the name of the same person.
Source: SL 1897, ch 28, § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89; SL 1980, ch 77, § 2; SL 1989, ch 86, § 10; SL 2021, ch 44, §§ 1, 44.