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- Title 10. Taxation
- Chapter 35. Taxation of Electric, Heating, Water and Gas Companies
SDCL 10-35-1.5 Partial Exemption For Power Generation Facility-Allocation of Exemption
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-35-1.5 |
The full and true value of real and personal property used, or intended for use, as a power generation facility is exempt from ad valorem taxation to the extent the value is in excess of the amount of five hundred dollars multiplied by the nameplate capacity of the power generation facility. This exemption shall be allocated proportion...
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