South Dakota Codified Laws > Title 10 > Chapter 20 – Removal of Taxable Property
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 20 - Removal of Taxable Property
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2