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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-9 Determination of value of flight property.
Universal Citation: SD Codified L § 10-29-9 (2017)
10-29-9. Determination of value of flight property. In making such assessment, which is in reference to value and ownership on February first of the year for which the assessment is made, the secretary of revenue shall determine the fair market value of that flight property actually providing service in this state.
Source: SL 1961, ch 449, § 7; SL 1978, ch 80; SL 1989, ch 87, § 12; SL 1996, ch 77, § 2; SL 1997, ch 61, § 3; 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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