South Dakota Code § 10-35-1.4

Application for partial tax exemption for power generation facility prior to construction
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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.

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