South Dakota Statutes
§ 10-29-16.2 — Period allowed for adjustment after reassessment on gross error.
South Dakota § 10-29-16.2
This text of South Dakota § 10-29-16.2 (Period allowed for adjustment after reassessment on gross error.) 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 § 10-29-16.2 (2026).
Text
Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.
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Legislative History
SL 1970, ch 80, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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Bluebook (online)
South Dakota § 10-29-16.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-16.2.