South Dakota Codified Laws — Title 10 (Taxation)

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

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.

Last amended: Source: 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. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text