{"data":{"id":"us-sd/sdcl-10-35-1.4","jurisdiction":"us-sd","citation":"SDCL § 10-35-1.4","heading":"Application for partial tax exemption for power generation facility prior to construction.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-35. TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-35-1.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"177f3bb771dd63efc1a5001052e307568d8ace5c64582eccdf40239bb3c56e94","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-35-1.3","next":"us-sd/sdcl-10-35-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}