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.
Structure South Dakota Codified Laws
Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies
Section 10-35-1 - Companies subject to tax.
Section 10-35-1.2 - Generating property of rural electric companies subject to tax.
Section 10-35-1.3 - Definitions.
Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.
Section 10-35-1.7 - Definitions.
Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption.
Section 10-35-2 - Operating property assessed by department.
Section 10-35-3 - Annual report required of companies--Date of filing.
Section 10-35-4 - Information given in annual report on property within municipalities.
Section 10-35-5 - Information given in annual report on property outside municipalities.
Section 10-35-6 - Capitalization and financial data given in annual report.
Section 10-35-7 - Additional information given in annual report.
Section 10-35-8 - Addition to assessable value for failure to file annual report.
Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies.
Section 10-35-10.1 - Determining fair market value of public utility property.
Section 10-35-11 - Notice of assessment to company--Hearing.
Section 10-35-15 - Collection of delinquent taxes.
Section 10-35-16 - Definition of terms.
Section 10-35-17 - Alternative annual tax on wind farm property and solar facilities.
Section 10-35-18 - Annual tax based on nameplate capacity of wind farm or solar facility.
Section 10-35-20 - Renewable facility tax fund.
Section 10-35-21 - Distributions from renewable facility tax fund.