South Dakota Statutes

§ 10-29-12 — Notice to airline company of hearing--Equalization of assessment.

South Dakota § 10-29-12
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-29TAXATION OF AIRLINE FLIGHT PROPERTY

This text of South Dakota § 10-29-12 (Notice to airline company of hearing--Equalization of assessment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-29-12 (2026).

Text

The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and be heard upon all matters relating to the assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail.

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Legislative History

SL 1961, ch 449, § 9; SL 1987, ch 82, § 9; SL 1995, ch 56, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-29-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-12.