{"data":{"id":"us-sd/sdcl-10-6-101","jurisdiction":"us-sd","citation":"SDCL § 10-6-101","heading":"Definition of terms.","body":"Terms used in this chapter mean:\n(1) \"Department,\" the Department of Revenue;\n(2) \"Director,\" a county's director of equalization;\n(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.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-101","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8c6eae7056d2b762e10c3f39776d0e1a75b62b08580f25db75215b47adecbe73","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-79","next":"us-sd/sdcl-10-6-102"},"notice":"GroundRules: Original legal text. Not legal advice."}