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; SL 2021, ch 44, §§ 1, 44.