South Dakota Statutes

§ 10-29-9.1 — Assessment of flight property for certain turboprops and other propeller driven aircraft.

South Dakota § 10-29-9.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-29TAXATION OF AIRLINE FLIGHT PROPERTY

This text of South Dakota § 10-29-9.1 (Assessment of flight property for certain turboprops and other propeller driven aircraft.) 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 § 10-29-9.1 (2026).

Text

The flight property of an airline company that owns or leases aircraft the majority of which are turboprops and other propeller driven aircraft, and which provides, during six months or more of the year that the taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve communities of one hundred thousand or less population, shall be assessed at fifty percent of its fair market value as provided in § 10-29-9 .

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Legislative History

SL 1989, ch 98, § 1; SL 1997, ch 61, § 4.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-29-9.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-29-9.1.