There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 35. Taxation Of Electric, Heating, Water And Gas Companies
§10-35-14 Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
SD Codified L § 10-35-14 (through 2011) What's This?
10-35-1.4. Application for partial tax exemption for power generation facility prior to construction. Any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a power generation facility shall apply to the secretary for the exemption provided for in § 10-35-1.5, before beginning construction of the power generation facility on forms prescribed by the secretary.
Source: SL 2005, ch 66, § 2.
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