Alternative annual tax on wind farm property and solar facilities

SDCL § 10-35-17 — under TAXATION OF ELECTRIC, HEATING, WATER AND GAS COMPANIES.

SDCL § 10-35-17

Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing power for the first time after June 30, 2007, and before April 1, 2015, shall pay the alternative annual taxes provided in §§ 10-35-18 and