Section 10-35-1.2 - Generating property of rural electric companies subject to tax.
10-35-1.2. Generating property of rural electric companies subject to tax. All property, real and personal, used or intended for use by a rural electric company as defined by § 10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.
Source: SL 1981, ch 94, § 5.