South Dakota Statutes
§ 10-29-2 — Department to assess flight property.
Flight property of airline companies operating in the state shall be assessed for the purpose of taxation by the Department of Revenue and not otherwise.
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South Dakota § 10-29-2 (Department to assess flight property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Western Air Lines, Inc. v. Hughes County
372 N.W.2d 106 (South Dakota Supreme Court, 1985)
Legislative History
SL 1961, ch 449, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.