South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-35-16

Definition of terms

Terms as used in this section and §§ 10-35-17 to 10-35-21 , inclusive, mean:

# (1)

"Collector system," all property used or constructed to interconnect individual wind turbines or solar panels within a renewable facility into a common project, including inverters, step-up transformers, electrical collection equipment, collector substation transformers, and communication systems;

# (2)

"Company," any person, corporation, limited liability company, association, company, partnership, political subdivision, rural electric cooperative, or any group or combination acting as a unit;

# (3)

"Nameplate capacity," the number of kilowatts a renewable facility can produce, as assigned to the power units in the renewable facility by the manufacturer and determined by the secretary;

# (4)

"Renewable facility," any wind farm or solar facility;

# (5)

"Solar facility," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing solar radiation as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system;

# (6)

"Transmission line," an electric transmission line and associated facilities including the collector system, with a design of one hundred fifteen kilovolts or more;

# (7)

"Wind farm," all real or personal property used or constructed for the purpose of producing electricity for commercial purposes utilizing the wind as an energy source and with a nameplate capacity of at least five thousand kilowatts. The term includes the collector system.

Last amended: Source: SL 2008, ch 49 , § 1; SL 2016, ch 61 , § 1.

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