{"data":{"id":"us-sd/sdcl-10-29-14","jurisdiction":"us-sd","citation":"SDCL § 10-29-14","heading":"Application of average tax levy to assessed valuation of flight property.","body":"The secretary of revenue shall, after assessing airline flight property as provided in this chapter, compute a tax on that valuation by applying to that portion of the valuation which by law is subject to tax, the average tax levy which is obtained by dividing the total taxable valuation of all property for the preceding year within this state into the total of all state and local taxes levied within the state for the present year.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2364e7193c357f45d7bee6e54c5473e2ae20080809ef484c5e383d162919fcfa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-29-13","next":"us-sd/sdcl-10-29-15"},"notice":"GroundRules: Original legal text. Not legal advice."}