2015 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies
§ 10-35-21 Distributions from wind energy tax fund.

10-35-21. Distributions from wind energy tax fund.

The secretary shall distribute all of the tax deposited in the wind energy tax fund pursuant to § 10-35-18 and twenty percent of the tax deposited in the wind energy tax fund pursuant to §§ 10-35-19 and 10-35-19.1 to the county treasurer where the wind farm is located. If a wind farm is located in more than one county, each county shall receive the same percentage of the tax as the percentage of wind towers in the wind farm located in the county. Upon receipt of the taxes, the county auditor shall apportion the tax among the school districts, the county, and the organized townships where a wind tower is located. The tax shall be apportioned by the county auditor by allocating fifty percent of the tax to the school district where each wind tower is located, fifteen percent to the organized township where each wind tower is located, and thirty-five percent to the county. If a wind tower is located in a township that is not organized, the unorganized township's share of the tax for that wind tower is allocated to the county. The secretary shall distribute the money to the counties on or before the first day of May. Any remaining revenue in the wind energy tax fund shall be deposited in the state general fund.

Source: SL 2008, ch 49, § 6; SL 2013, ch 52, § 1; SL 2015, ch 66, § 7, eff. Apr. 1, 2015.