South Dakota Codified Laws > Title 7 > Chapter 10 – County Auditor
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Terms Used In South Dakota Codified Laws > Title 7 > Chapter 10 - County Auditor
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2