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.