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Section 10-35-1.8 - [Repealed effective 1/1/2046] Application for exemption for coal-fired power plant performing environmental upgrade
Section 10-35-1.9 - [Repealed effective 1/1/2046] Exemption for coal-fired power plant performing environmental upgrade-Allocation of exemption
Section 10-35-1.10 - [Repealed effective 1/1/2046] Promulgation of rules on environmental upgrade exemption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
Section 10-35-22 - [Repealed]