South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-29-12
Notice to airline company of hearing--Equalization of assessment
The Department of Revenue shall give notice by registered or certified mail to the office of any airline company making a return of property of the assessment made by it, and the notice shall fix a time, not less than ten days after the mailing thereof, when the airline company may appear before the secretary of revenue and be heard upon all matters relating to the assessment. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings. After the hearing, the secretary of revenue shall, on or before the fourth Monday in August, equalize the assessment and notify each company thereof by registered or certified mail.
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In this chapter (18 sections)
- 10-29-1 · Definition of terms
- 10-29-2 · Department to assess flight property
- 10-29-3 · Annual report required of airline company--Date of…
- 10-29-4 · Additional information in annual report--Blanks furnished
- 10-29-5 · Extension of time for filing of report
- 10-29-6 · Valuation by department on failure of company to make…
- 10-29-7 · Examination of corporate books by secretary--Requiring…
- 10-29-8 · Annual assessment of flight property--Information…
- 10-29-9 · Determination of value of flight property
- 10-29-10 · Apportionment to state of total value of flight…
- 10-29-11 · Use of other methods of valuation and apportionment on…
- 10-29-12 · Notice to airline company of hearing--Equalization of…
- 10-29-13 · 10-29-13. Repealed by SL 1995, ch 56, § 3
- 10-29-14 · Application of average tax levy to assessed valuation of…
- 10-29-15 · Allocation of tax proceeds to airports
- 10-29-16 · Certification to county auditors of taxes assessed on flight…
- 10-29-17 · Collection of delinquent taxes
- 10-29-18 · Airline flight property tax in lieu of use tax