10-35 TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES
Companies subject to tax.
Tax on electric generation and transmission facilities used for out-of-state consumers.
Generating property of rural electric companies subject to tax.
Application for partial tax exemption for power generation facility prior to
Partial exemption for power generation facility--Allocation of exemption.
Amount of tax exemption during construction of qualifying power generation facility.
Application for exemption for coal-fired power plant performing environmental
Exemption for coal-fired power plant performing environmental upgrade--Allocation
Promulgation of rules on environmental upgrade exemption.
Operating property assessed by department.
Annual report required of companies--Date of filing.
Information given in annual report on property within municipalities.
Information given in annual report on property outside municipalities.
Capitalization and financial data given in annual report.
Additional information given in annual report.
Addition to assessable value for failure to file annual report.
Date of annual assessment of property--Information considered--Earnings, income
and franchises considered--Separate valuation of property within municipalities.
Valuation of power and pipelines--Application of property tax levies.
Determining fair market value of public utility property.
Notice of assessment to company--Hearing.
Equalization and notice of assessments--Certification to county auditors--Extension,
collection and distribution of tax.
County commissioners' allocation of assessed valuations to taxing districts--Notice
Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
Collection of delinquent taxes.
Definition of terms.
Alternative annual tax on wind farm property and solar facilities.
Annual tax based on nameplate capacity of wind farm or solar facility.
Annual tax on electricity produced by wind farm producing power for first time
between July 1, 2007 and April 1, 2015.
Annual tax on electricity produced by wind farm after March 31, 2015 or by solar
Renewable facility tax fund.
Distributions from renewable facility tax fund.