South Dakota Codified Laws
Chapter 29 - Taxation Of Airline Flight Property
Section 10-29-12 - Notice to airline company of hearing--Equalization of assessment.

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.

Source: SL 1961, ch 449, §9; SL 1987, ch 82, §9; SL 1995, ch 56, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 29 - Taxation Of Airline Flight Property

Section 10-29-1 - Definition of terms.

Section 10-29-2 - Department to assess flight property.

Section 10-29-3 - Annual report required of airline company--Date of filing--Contents.

Section 10-29-4 - Additional information in annual report--Blanks furnished.

Section 10-29-5 - Extension of time for filing of report.

Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.