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. 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.
South Dakota Legal Code