GroundRules
SDCL § 10-29-16.2: Period allowed for adjustment after reassessment on gross error.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY
Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.
Collected 2026-09-03T15:18:56Z. Source file · JSON