Plant Food Transportation Tax
Yes, Carbon Dioxide is plant food, and the Legislature seems to be on top of profiting from moving this stuff around.
It does seem curious that SD statutes governing pipelines and containing the word “carbon” were amended in the 2022 legislative session. It’s hard to know for sure if the SL 2022 amendments were made to add carbon/CO2, since the codified laws do not provide any history of what changed. The history exists somewhere, but it doesn’t seem to be accessible to the general public.
CHAPTER 10-37 TAXATION OF PIPELINE COMPANIES
10-37-1. Common carriers subject to tax. Every person, copartnership, association, limited liability company, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, carbon dioxide, or motor fuels by means of pipelines as a common carrier, whether such pipelines be owned or leased, shall be taxed as herein provided.
10-37-12. Assessment of private pipelines--Annual statement by owner. The Department of Revenue shall also determine and fix the value for tax purposes of any private pipeline owned and operated by any oil company or carbon dioxide capture company and extending into or through two or more counties of this state up to, but not including, any property located upon land upon which is operated any pipeline terminal or pump station. The owner of such pipeline shall, at the time provided in § 10-37-3, make a return to the Department of Revenue of the information required under subdivisions (1) to (6)(both inclusive) of said section together with a statement of the value of said pipeline in each county or each lesser taxing district in this state.
10-37-14. Local assessment of oil company property other than pipelines. All other property of oil companies or carbon dioxide capture companies described in § 10-37-12, other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.
The statutes referring to carbon dioxide are about TAXATION of these CO2 pipelines.
Who sponsored and wrote these amendments. And Why did they do that? Was it to increase the tax base for South Dakota (at the expense of private property owners)? Was it for some other reason that enriches private entities or individuals?
What, exactly, is the public use that private property will be taken for?
SD law prohibits counties and municipalities from seizing private property for tax base enhancement or to transfer to a nongovernment entity. Does that moral position apply only to county, municipality, or housing and redevelopment commissions? Are massive Federal-government-grant-sponsored corporations entitled to do what local elected officials are not — for enhancement of tax revenue?
11-7-22.1. Acquisition of private property by eminent domain for certain uses prohibited. No county, municipality, or housing and redevelopment commission, as provided for in this chapter, may acquire private property by use of eminent domain:
(1) For transfer to any private person, nongovernmental entity, or other public-private business entity; or
(2) Primarily for enhancement of tax revenue.
Who in South Dakota benefits from these CO2 pipelines that invade, disrupt, and curtail the use of private property by the landowner?
Thank you for educating others on this and bringing the corruption that really going on behind the scenes to light.