South Dakota
Title 10 · Chapter 10-35
34 entries
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10-35-1. Companies subject to tax.
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10-35-1.1. Tax on electric generation and transmission facilities used for out-of-state consumers.
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10-35-1.2. Generating property of rural electric companies subject to tax.
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10-35-1.3. Definitions.
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10-35-1.4. Application for partial tax exemption for power generation facility prior to construction.
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10-35-1.5. Partial exemption for power generation facility--Allocation of exemption.
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10-35-1.6. Amount of tax exemption during construction of qualifying power generation facility.
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10-35-1.7. Definitions.
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10-35-1.8. Application for exemption for coal-fired power plant performing environmental upgrade.
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10-35-1.9. Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
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10-35-1.10. Promulgation of rules on environmental upgrade exemption.
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10-35-2. Operating property assessed by department.
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10-35-3. Annual report required of companies--Date of filing.
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10-35-4. Information given in annual report on property within municipalities.
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10-35-5. Information given in annual report on property outside municipalities.
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10-35-6. Capitalization and financial data given in annual report.
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10-35-7. Additional information given in annual report.
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10-35-8. Addition to assessable value for failure to file annual report.
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10-35-9. Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.
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10-35-10. Valuation of power and pipelines--Application of property tax levies.
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10-35-10.1. Determining fair market value of public utility property.
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10-35-11. Notice of assessment to company--Hearing.
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10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
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10-35-13. County commissioners' allocation of assessed valuations to taxing districts--Notice to company.
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10-35-14. Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
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10-35-15. Collection of delinquent taxes.
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10-35-16. Definition of terms.
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10-35-17. Alternative annual tax on wind farm property and solar facilities.
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10-35-18. Annual tax based on nameplate capacity of wind farm or solar facility.
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10-35-19. Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.
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10-35-19.1. Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.
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10-35-20. Renewable facility tax fund.
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10-35-21. Distributions from renewable facility tax fund.
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10-35-22. 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015.