FOR AN ACT ENTITLED, An Act to exempt wind farms and other energy facilities from taxation if located on an Indian reservation on land held in trust by the United States.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That chapter 10-35 be amended by adding thereto a NEW SECTION to read as follows:

    Any company owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a wind farm producing electric power, or any facility intended to produce, furnish, or distribute electricity, heat, power, water, or natural or artificial gas, is exempt from any tax imposed by chapter10-35, if the property is located within the exterior boundaries of an Indian reservation on land held in trust by the United States.

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180 copies were printed on recycled paper by the South Dakota Legislative Research Council at a cost of $.063 per page.

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Insertions into existing statutes are indicated by underscores. Deletions from existing statutes are indicated by overstrikes.

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