{"data":{"id":"us-sd/sdcl-10-29-9","jurisdiction":"us-sd","citation":"SDCL § 10-29-9","heading":"Determination of value of flight property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-29. TAXATION OF AIRLINE FLIGHT PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-29-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a0137caa45b141d66a58a0c01e4a57f6ad99a960267520f6e356f5fce0469bc8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-29-8","next":"us-sd/sdcl-10-29-9.1"},"notice":"GroundRules: Original legal text. Not legal advice."}