10-35-1.4. Application for partial tax exemption for power generation facility prior to construction.Any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a power generation facility shall apply to the secretary for the exemption provided for in §10-35-1.5, before beginning construction of the power generation facility on forms prescribed by the secretary. Source: SL 2005, ch 66, §2.
South Dakota Legal Code