S.D. Codified Laws § 10-35-1.2

Current through the 2024 Legislative Session
Section 10-35-1.2 - Generating property of rural electric companies subject to tax

All property, real and personal, used or intended for use by a rural electric company as defined by § 10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.

SDCL 10-35-1.2

SL 1981, ch 94, § 5.