South Dakota Codified Laws > Title 5 > Chapter 11 – Payments in Lieu of Taxes On State Lands
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Terms Used In South Dakota Codified Laws > Title 5 > Chapter 11 - Payments in Lieu of Taxes On State Lands
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2