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SOUTH DAKOTA STATUTES AND CODES
Section 10-29-16.2 - Period allowed for adjustment after reassessment on gross error.
10-29-16.2. Period allowed for adjustment after reassessment on gross error. Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue and Regulation of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.
Source: SL 1970, ch 80, § 2; SL 2003, ch 272, § 82.
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