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- Title 10. Taxation
- Chapter 35. Taxation of Electric, Heating, Water and Gas Companies
SDCL 10-35-1.9 [Repealed Effective 1/1/2046] Exemption For Coal-Fired Power Plant Performing Environmental Upgrade-Allocation of Exemption
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-35-1.9 |
The...
This exemption shall be allocated proportionately, based upon percentage ownership of the coal-fired power plant. However, no coal-fired power plant may have its assessed valuation reduced below its valuation for the year preceding the first year the environmental upgrade is operational. (This section is repealed January 1, 2046 pursuant to SL 2013, ch 51, §2.)
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