10-29-2. Department to assess flight property.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. Source: SL 1961, ch 449, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code