South Dakota Codified Laws
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.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies

Section 10-35-1 - Companies subject to tax.

Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.

Section 10-35-1.2 - Generating property of rural electric companies subject to tax.

Section 10-35-1.3 - Definitions.

Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior to construction.

Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.

Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility.

Section 10-35-1.7 - Definitions.

Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmental upgrade.

Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.

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 10-35-9 - Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.

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 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.

Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Notice to company.

Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

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 10-35-19 - Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.

Section 10-35-19.1 - Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.

Section 10-35-20 - Renewable facility tax fund.

Section 10-35-21 - Distributions from renewable facility tax fund.