10-29-9. Determination of value of flight property.
44 words·~1 min read·
/sd/title-10/chapter-10-29/10-29-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.