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CHAPTER 10-35

TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES

10-35-1      Companies subject to tax.
10-35-1.1      Tax on electric generation and transmission facilities used for out-of-state consumers.
10-35-1.2      Generating property of rural electric companies subject to tax.
10-35-1.3      Definitions.
10-35-1.4      Application for partial tax exemption for power generation facility prior to construction.
10-35-1.5      Partial exemption for power generation facility--Allocation of exemption.
10-35-1.6      Amount of tax exemption during construction of qualifying power generation facility.
10-35-1.7      Definitions.
10-35-1.8      Application for exemption for coal-fired power plant performing environmental upgrade.
10-35-1.9      Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
10-35-1.10      Promulgation of rules on environmental upgrade exemption.
10-35-2      Operating property assessed by department.
10-35-3      Annual report required of companies--Date of filing.
10-35-4      Information given in annual report on property within municipalities.
10-35-5      Information given in annual report on property outside municipalities.
10-35-6      Capitalization and financial data given in annual report.
10-35-7      Additional information given in annual report.
10-35-8      Addition to assessable value for failure to file annual report.
10-35-9      Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities.
10-35-10      Valuation of power and pipelines--Application of property tax levies.
10-35-10.1      Determining fair market value of public utility property.
10-35-11      Notice of assessment to company--Hearing.
10-35-12      Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax.
10-35-13      County commissioners' allocation of assessed valuations to taxing districts--Notice to company.
10-35-14      Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
10-35-15      Collection of delinquent taxes.
10-35-16      Definition of terms.
10-35-17      Alternative annual tax on wind farm property and solar facilities.
10-35-18      Annual tax based on nameplate capacity of wind farm or solar facility.
10-35-19      Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015.
10-35-19.1      Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility.
10-35-20      Renewable facility tax fund.
10-35-21      Distributions from renewable facility tax fund.
10-35-22      Repealed.


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