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S.D. Codified Laws § 50-6A-53

Tax exemption of airport property and income

Known as the Airport Authorities Act

The act spans §§ 50-6A-1 to 50-6A-9 (55 sections).

Source: SL 1976, ch 303, § 31.

Any property in this state acquired by an authority for airport purposes pursuant to the provisions of this chapter, and any income derived by the authority from the ownership, operation, or control thereof, shall be exempt from taxation to the same extent as other property used for public purpose.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.