South Dakota Statutes
§ 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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6-101 (Definition of terms.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.