South Dakota Statutes
§ 10-6-101 — Definition of terms.
South Dakota § 10-6-101
This text of South Dakota § 10-6-101 (Definition of terms.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-6-101 (2026).
Text
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
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-101.