South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-101 — Definition of terms

Terms used in this chapter mean:
(1) "Department," the Department of Revenue;
(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.

Last amended: 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; SDCL § 10-6-1; SL 2021, ch 44 , §§ 1, 44.

Source: official text