10-35-5. Information given in annual report on property outside municipalities.
With reference to property without corporate limits, the statement required by §10-35-3 shall give the following information:
(1)The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;
(2)The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;
(3)The number of miles of wire and a detailed description of the same;
(4)The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county.
Source: SL 1929, ch 247, §3; SDC 1939, §57.1903(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.