South Dakota § 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
Full text of South Dakota South Dakota Codified Laws § 10-35-1.9 — Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption., with citation guidance and answers to common questions.
§ 10-35-1.9. Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
The first year after the environmental upgrade is operational, the original cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. In the second and subsequent years after the environmental upgrade is operational, the depreciated cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. Any value that is attributable to the construction work in progress on the environmental upgrade shall be excluded from the assessment process of the owner or owners of the coal fired power plant.
This exemption shall be allocated proportionately, based upon percentage ownership of the coal-fired power plant. However, no coal-fired power plant may have its assessed valuation reduced below its valuation for the year preceding the first year the environmental upgrade is operational.
Source: SL 2006, ch 44, § 3; SL 2013, ch 51, § 1.
Commission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-35-1.9
What does South Dakota Codified Laws § 10-35-1.9 cover?
Section 10-35-1.9 ("Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-35-1.9?
A common citation format is "South Dakota Codified Laws § 10-35-1.9" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-35-1.9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.