There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 11 PLANNING, ZONING AND HOUSING PROGRAMS
Chapter 09. Tax Incremental Districts
§11-9-19 Tax incremental base defined.
SD Codified L § 11-9-19 (through 2011) What's This?
11-9-19. Tax incremental base defined. A "tax incremental base" is the aggregate assessed value of all taxable property located within a tax incremental district on the date the district is created, as determined by § 11-9-20.
Source: SL 1978, ch 91, § 5.
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