South Dakota Statutes
§ 10-29-2 — Department to assess flight property.
South Dakota § 10-29-2
This text of South Dakota § 10-29-2 (Department to assess flight property.) 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 § 10-29-2 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-29-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-2.