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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-9.1 Assessment of flight property for certain turboprops and other propeller driven aircraft.
Universal Citation: SD Codified L § 10-29-9.1 (2017)
10-29-9.1. Assessment of flight property for certain turboprops and other propeller driven aircraft. The flight property of an airline company that owns or leases aircraft the majority of which are turboprops and other propeller driven aircraft, and which provides, during six months or more of the year that the taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve communities of one hundred thousand or less population, shall be assessed at fifty percent of its fair market value as provided in § 10-29-9.
Source: SL 1989, ch 98, § 1; SL 1997, ch 61, § 4.
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