10-35-4. Information given in annual report on property within municipalities.
With reference to property within the corporate limits of municipalities, the statement required by §10-35-3 shall show the following items:
(1)A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power, heating, water, natural or artificial gas company in the conduct of its business and value thereof;
(2)A statement of the value of all equipment and other personal property not a part of real estate which shall be itemized so far as practicable, giving the cost of same, together with the present or depreciated value, all of which information shall be given by listing such municipalities in alphabetical order.
Source: SL 1929, ch 247, §3; SDC 1939, §57.1903 (1); SL 1992, ch 60, §2.
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.