South Dakota Statutes

§ 10-29-9 — Determination of value of flight property.

South Dakota § 10-29-9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-29TAXATION OF AIRLINE FLIGHT PROPERTY

This text of South Dakota § 10-29-9 (Determination of value of 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 § 10-29-9 (2026).

Text

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.

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Legislative History

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.

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Bluebook (online)
South Dakota § 10-29-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-9.