South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-4-42
Renewable resource defined
For purposes of §§ 10-4-42 to 10-4-45 , inclusive, a renewable resource is a resource that generates electricity or energy from facilities using one or more of the following sources:
# (1)
Wind that uses wind as the source of energy to produce electricity;
# (2)
Solar that uses the sun as the source of energy to produce electricity or energy;
# (3)
Hydroelectric that uses water as the source of energy to produce electricity;
# (4)
Hydrogen that is generated from one of the sources listed in this section;
# (5)
Biomass that uses agricultural crops and agricultural wastes and residues, wood and wood wastes and residues, animal and other degradable organic wastes, municipal solid waste, or landfill gas as the fuel to produce electricity; or
# (6)
Geothermal that uses energy contained in heat that continuously flows outward from the earth as the source of energy to produce electricity or energy.
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In this chapter (40 sections)
- 10-4-2 · Definition of real property for ad valorem taxation purposes
- 10-4-3 · Assessment and description of land acquired by reliction
- 10-4-4 · Trees under Timber Culture Act not considered improvement
- 10-4-5 · Valuation of land containing artesian well
- 10-4-6 · 10-4-6. Repealed by SL 1992, ch 80, § 13
- 10-4-7 · Report of publicly owned property filed with secretary of…
- 10-4-8 · Property acquired for highway purposes exempt
- 10-4-9 · Property owned by religious society and used exclusively for…
- 10-4-10 · Agricultural land of charitable, benevolent and religious…
- 10-4-11 · Residential and mercantile property belonging to societies…
- 10-4-12 · Property of charitable, benevolent or religious society used…
- 10-4-13 · Educational institution property exempt--Exceptions
- 10-4-14 · Property of agricultural and horticultural societies exempt
- 10-4-15 · Application for exemption of business incubator, charitable,…
- 10-4-16 · Examination, recommendations, and determination of…
- 10-4-17 · Notice and hearing on preliminary determination of taxability…
- 10-4-18 · Appeal from county board determination that property is…
- 10-4-19 · Continuation of tax-exempt status of property--Annual…
- 10-4-20 · Permanent record and annual report of tax-exempt property
- 10-4-21 · Periodic review of tax-exempt property--Board action to…
- 10-4-22 · Effective date of change in tax-exempt status
- 10-4-23 · Tax-exempt and railroad property taxed to long-term lessee or…
- 10-4-24 · Homestead exempt from state taxes--Description of homestead…
- 10-4-25 · Cemetery lot exempt
- 10-4-26 · Exemption from property tax penalties of persons serving in…
- 10-4-27 · 10-4-27. Repealed by SL 1978, ch 72, § 30
- 10-4-28 · 10-4-28. Repealed by SL 1992, ch 80, § 17
- 10-4-29 · Repealed by SL 2012, ch 60, § 1
- 10-4-30 · Single-family dwellings of disabled or senior citizens…
- 10-4-31 · 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
- 10-4-35 · Wellness center defined--Taxable percentage
- 10-4-36 · 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
- 10-4-39 · Exemption of facility operated as a multi-tenant business…
- 10-4-40 · Partial exemption--Owner-occupied dwellings of certain…
- 10-4-41 · Partial exemption--Owner-occupied dwellings of surviving…
- 10-4-42 · Renewable resource defined
- 10-4-43 · Renewable energy facility defined
- 10-4-44 · Renewable energy facilities with less than five megawatts of…
- 10-4-45 · Renewable energy property not subject to discretionary…
- 10-4-46 · Labor union property used exclusively for educational purpose…