reglab/housing_qa huggingface dataset:
SD Codified L § 10-35-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-7 - Additional information given in annual report.

10-35-7. Additional information given in annual report.The statement required by §10-35-3 shall include such other facts and information as the Department of Revenue may require. Source: SDC 1939, §57.1903(4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-8 - Addition to assessable value for failure to file annual report.

10-35-8. Addition to assessable value for failure to file annual report.In case any light or power, heating, water, natural or artificial gas company fails to make the report required by §10-35-3 on or before April fifteenth of each year, the Department of Revenue in its discretion may add twenty-five percent to the assessable value of the property of such company. Source: SDC 1939, §57.1904; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-9 - Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.

10-35-9. Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.The Department of Revenue shall assess the property of all light and power, heating, water, natural or artificial gas companies on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, and information filed, with any other information obtainable, concerning the value of the property of all light and power, heating, water, natural or artificial gas companies and may add any property omitted from the return of such companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each light and power, heating, water, natural or artificial gas company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state. In making the assessment the department shall fix a value on all the property of each company which is situated within the limits of any city or incorporated town, separately. Source: SDC 1939, §57.1905; SL 1992, ch 60, §2; SL 1996, ch 77, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies.

10-35-10. Valuation of power and pipelines--Application of property tax levies.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. 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.
SD Codified L § 10-35-10.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-10.1 - Determining fair market value of public utility property.

10-35-10.1. Determining fair market value of public utility property.For the purpose of determining the fair market value of the property of any public utility company, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The Department of Revenue may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property. Source: SL 1996, ch 77, §9; SL 1997, ch 61, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-11 - Notice of assessment to company--Hearing.

10-35-11. Notice of assessment to company--Hearing.After the assessment is made, the Department of Revenue shall give notice by mail to the officers of each company making return to the Department of Revenue, setting out the amount of such assessment and fixing a date at least ten days in advance when the representatives of any light or power, heating, water, natural or artificial gas company, so desiring, may appear before the Department of Revenue and be heard in all matters relating to the correctness of the assessment of the property of such company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of such hearings. Source: SDC 1939, §57.1905; SL 1987, ch 82, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.After such date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessments and notify each company thereof by mail. The Department of Revenue shall certify the value finally determined to the county auditor of each county in which the company assessed owns property, which value shall be entered on the tax lists of such county and the proper levies extended thereon, and the tax so extended shall be collected by the county treasurer and distributed by him in the same manner as other taxes. Source: SDC 1939, §57.1905; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Notice to company.

10-35-13. County commissioners' allocation of assessed valuations to taxing districts--Notice to company.It shall be the duty of the county auditor after receiving a statement from the Department of Revenue setting forth the valuation as finally equalized of any light or power, heating, water, natural or artificial gas company owning and operating a power or pipeline in his respective county, to turn such statement over to the board of county commissioners, who at its first meeting after receiving such statement, shall make and enter in the proper record an order stating and declaring the length of the line or lines of each light or power, heating, water, natural or artificial gas company running through or extending into each township or lesser taxing district of such county, together with the valuation, based on the value per mile as certified by the Department of Revenue and the amounts so extended shall constitute the taxable value of such property for all taxable purposes and the county auditor of such county shall within three days after the making of such order transmit a copy of the same to the secretary or accounting officer of such company. Source: SDC 1939, §57.1906; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-35-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

10-35-14. Map of lines filed with county auditor--Use in allocating valuation to taxing districts.Every light and power, heating, water, natural or artificial gas company shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in such county and giving the length of the same in each governmental subdivision thereof and the same shall be used by the county commissioners in determining the length of line and valuation in each township or lesser taxing district, as provided for in §10-35-13. Source: SL 1929, ch 247, §7; SDC 1939, §57.1907.
SD Codified L § 10-35-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-15 - Collection of delinquent taxes.

10-35-15. Collection of delinquent taxes.All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any taxes levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes, may proceed to collect the same in the manner as now provided for the collection of other taxes and with the same right and power as the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any light or power, heating, water, natural or artificial gas company for the collection of such taxes. Source: SL 1929, ch 247, §8; SDC 1939, §57.1908.
SD Codified L § 10-35-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-16 - Definition of terms.

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. Source: SL 2008, ch 49, §1; SL 2016, ch 61, §1.
SD Codified L § 10-35-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-17 - Alternative annual tax on wind farm property and solar facilities.

10-35-17. Alternative annual tax on wind farm property and solar facilities.Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, and before April 1, 2015, shall pay the alternative annual taxes provided in §§10-35-18 and 10-35-19. A wind farm that produces power for the first time after March 31, 2015, or a solar facility, shall pay the alternative annual taxes provided in §§10-35-18 and 10-35-19.1. The alternative taxes imposed by §§10-35-18, 10-35-19, and 10-35-19.1, are in lieu of all taxes levied by the state, counties, municipalities, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use as a renewable facility, but are not in lieu of the retail sales and service tax imposed by chapter 10-45, the use tax imposed by chapter 10-46, or any other tax. Source: SL 2008, ch 49, §2; SL 2015, ch 66, §1, eff. Apr. 1, 2015; SL 2016, ch 61, §2.
SD Codified L § 10-35-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-18 - Annual tax based on nameplate capacity of wind farm or solar facility.

10-35-18. Annual tax based on nameplate capacity of wind farm or solar facility.Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, or a solar facility, shall pay an annual tax equal to three dollars multiplied by the nameplate capacity of the renewable facility. The tax shall be imposed beginning the first calendar year the renewable facility generates gross receipts. The tax shall be paid annually to the secretary the first day of February of the following year. The tax for the first calendar year shall be prorated based upon the percentage of the calendar year remaining after the company generates gross receipts. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax. Source: SL 2008, ch 49, §3; SL 2016, ch 61, §3.
SD Codified L § 10-35-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-19 - Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.

10-35-19. Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time on or after July 1, 2007, and prior to April 1, 2015, shall pay an annual tax of $.00065 per kilowatt hour of electricity produced by the wind farm. The owner of a wind farm subject to tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the wind farm for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax. Source: SL 2008, ch 49, §4; SL 2015, ch 66, §2, eff. Apr. 1, 2015.
SD Codified L § 10-35-19.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-19.1 - Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.

10-35-19.1. Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after March 31, 2015, shall pay an annual tax of $.00045 per kilowatt hour of electricity produced by the wind farm. Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a solar facility, shall pay an annual tax of $.00090 per kilowatt hour of electricity produced by the solar facility. The owner of a renewable facility subject to the tax shall file a report with the secretary detailing the amount of electricity in kilowatt-hours that was produced by the renewable facility for the previous calendar year. The secretary shall prescribe the form of the report. The tax for the electricity produced in a calendar year shall become due and be payable to the secretary on the first day of February of the following year. Except as otherwise provided in §§10-35-16 to 10-35-21, inclusive, the provisions of chapter 10-59 apply to the administration of the tax. Source: SL 2015, ch 66, §3, eff. Apr. 1, 2015; SL 2016, ch 61, §4.
SD Codified L § 10-35-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-20 - Renewable facility tax fund.

10-35-20. Renewable facility tax fund.The secretary shall deposit the tax imposed by §§10-35-18, 10-35-19, and 10-35-19.1 into the renewable facility tax fund. There is created in the state treasury the renewable facility tax fund. Source: SL 2008, ch 49, §5; SL 2015, ch 66, §6, eff. Apr. 1, 2015; SL 2016, ch 61, §5.
SD Codified L § 10-35-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies|Section 10-35-21 - Distributions from renewable facility tax fund.

10-35-21. Distributions from renewable facility tax fund.The secretary shall distribute all of the tax deposited in the renewable facility tax fund pursuant to §10-35-18 and twenty percent of the tax deposited in the renewable facility tax fund pursuant to §§10-35-19 and 10-35-19.1 to the county treasurer where the renewable facility is located. If a renewable facility is located in more than one county, each county shall receive the same percentage of the tax as the percentage of wind towers or solar facilities in the renewable facility 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 or solar facility 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 or solar facility is located, fifteen percent to the organized township where each wind tower or solar facility is located, and thirty-five percent to the county. If a wind tower or solar facility is located in a township that is not organized, the unorganized township's share of the tax for that wind tower or solar facility 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 renewable facility 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; SL 2016, ch 61, §6.
SD Codified L § 10-36-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 36 - Taxation Of Rural Electric Companies|Section 10-36-1 - Companies subject to tax--Classification of personal property for taxation.

10-36-1. Companies subject to tax--Classification of personal property for taxation.The personal property of persons, corporations, cooperatives, and associations engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas is hereby expressly classified for the purpose of taxation. Source: SL 1941, ch 363, §1; SDC Supp 1960, §57.19B01; SL 1981, ch 94, §1; SL 1982, ch 97.
SD Codified L § 10-36-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 36 - Taxation Of Rural Electric Companies|Section 10-36-2 - Types of property subject to taxation.

10-36-2. Types of property subject to taxation.The term, personal property, used in this chapter shall include but shall not be limited to the following property used or intended for use by a company in connection with the distribution or transmission of electric energy: all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto. Source: SL 1941, ch 363, §6; SDC Supp 1960, §57.19B06; SL 1981, ch 94, §2.
SD Codified L § 10-36-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 36 - Taxation Of Rural Electric Companies|Section 10-36-3 - Definition of terms.

10-36-3. Definition of terms.Terms used in this chapter mean:(1)"Company," any person, corporation, cooperative, or association engaged in the distribution or transmission of electric energy solely within the United States for consumption principally in rural areas;(2)"Line," a succession of poles connected by wires regardless of the number of circuits on a particular pole or poles;(3)"Personal property," any property used or intended for use by a company in connection with the distribution or transmission of electric energy including all poles, wires, lines, transformers, meters, machinery, fixtures, and all attachments and appurtenances thereto;(4)"Retail company," any company engaged in the distribution of retail electric energy for end user consumption principally in rural areas in South Dakota;(5)"Rural area," any area not included within the boundaries of any municipality having a population in excess of fifteen hundred inhabitants or the assigned service area or areas of a rural electric cooperative determined pursuant to chapter 49-34A;(6)"Wholesale power supplier," any company engaged in the delivery of wholesale electric energy to another company for resale in South Dakota. Source: SL 1941, ch 363, §1; SDC Supp 1960, §57.19B01; SL 1981, ch 94, §3; SL 1992, ch 60, §2; SL 2012, ch 66, §2.
SD Codified L § 10-36-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 36 - Taxation Of Rural Electric Companies|Section 10-36-4 - Map of lines in county filed with county auditor.

10-36-4. Map of lines in county filed with county auditor.Each company as defined in §10-36-1, shall keep on file with the county auditor of each county through or into which its line or lines run, a map or blueprints showing correctly the location of its line or lines in the county and in each governmental subdivision thereof. Source: SL 1941, ch 363, §8; SDC Supp 1960, §57.19B08; SL 2012, ch 66, §3.