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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-35-10

Valuation of power and pipelines--Application of property tax levies

Official textsdlegislature.gov

The Department of Revenue shall also fix the assessed valuation per mile of each class of the power or pipeline or lines of each company in each county in the state, which valuation shall be the average value of each class of lines of the company in such county, without corporate limits and such valuation or valuations together with that within the corporate limits of municipalities shall be subject to the levy imposed on all other property in the same taxing district, which is subject to ad valorem levies.

Last amended: Source: SDC 1939, § 57.1905; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (22 sections)
  1. 10-35-1 · Companies subject to tax
  2. 10-35-2 · Operating property assessed by department
  3. 10-35-3 · Annual report required of companies--Date of filing
  4. 10-35-4 · Information given in annual report on property within…
  5. 10-35-5 · Information given in annual report on property outside…
  6. 10-35-6 · Capitalization and financial data given in annual report
  7. 10-35-7 · Additional information given in annual report
  8. 10-35-8 · Addition to assessable value for failure to file annual report
  9. 10-35-9 · Date of annual assessment of property--Information…
  10. 10-35-10 · Valuation of power and pipelines--Application of property…
  11. 10-35-11 · Notice of assessment to company--Hearing
  12. 10-35-12 · Equalization and notice of assessments--Certification to…
  13. 10-35-13 · County commissioners' allocation of assessed valuations to…
  14. 10-35-14 · Map of lines filed with county auditor--Use in allocating…
  15. 10-35-15 · Collection of delinquent taxes
  16. 10-35-16 · Definition of terms
  17. 10-35-17 · Alternative annual tax on wind farm property and solar…
  18. 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
  19. 10-35-19 · Annual tax on electricity produced by wind farm producing…
  20. 10-35-20 · Renewable facility tax fund
  21. 10-35-21 · Distributions from renewable facility tax fund
  22. 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015
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