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.
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.