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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-16.1 Reassessment and reapportionment after gross error.
Universal Citation: SD Codified L § 10-29-16.1 (2017)
10-29-16.1. Reassessment and reapportionment after gross error. Whenever it is found by the Department of Revenue, charged with the assessment of airline flight property under the provisions of this chapter, that there has been a gross error in the report or assessment of an airline company which produces an inequality in the valuation or apportionment of the flight property of such company, at any time within three years after the date of assessment; the Department of Revenue shall reassess the said property and reapportion the same to the several municipalities involved, and certify the same thereto.
Source: SL 1970, ch 80, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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