South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-35-2
Operating property assessed by department
Official textsdlegislature.gov
All property, real and personal, belonging to or held under lease or otherwise by any light or power company, heating company, water company, or gas company as the same is defined in § 10-35-1 and used by it exclusively in the operation of its line or lines in this state, except such as is held under lease and used in such manner as to make it taxable to the owner under the general property tax laws, shall be assessed annually for taxation by the Department of Revenue, and not otherwise.
Source: view the official text
In this chapter (22 sections)
- 10-35-1 · Companies subject to tax
- 10-35-2 · Operating property assessed by department
- 10-35-3 · Annual report required of companies--Date of filing
- 10-35-4 · Information given in annual report on property within…
- 10-35-5 · Information given in annual report on property outside…
- 10-35-6 · Capitalization and financial data given in annual report
- 10-35-7 · Additional information given in annual report
- 10-35-8 · Addition to assessable value for failure to file annual report
- 10-35-9 · Date of annual assessment of property--Information…
- 10-35-10 · Valuation of power and pipelines--Application of property…
- 10-35-11 · Notice of assessment to company--Hearing
- 10-35-12 · Equalization and notice of assessments--Certification to…
- 10-35-13 · County commissioners' allocation of assessed valuations to…
- 10-35-14 · Map of lines filed with county auditor--Use in allocating…
- 10-35-15 · Collection of delinquent taxes
- 10-35-16 · Definition of terms
- 10-35-17 · Alternative annual tax on wind farm property and solar…
- 10-35-18 · Annual tax based on nameplate capacity of wind farm or solar…
- 10-35-19 · Annual tax on electricity produced by wind farm producing…
- 10-35-20 · Renewable facility tax fund
- 10-35-21 · Distributions from renewable facility tax fund
- 10-35-22 · 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015