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.