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2019 South Dakota Codified Laws
Title 11 - Planning, Zoning and Housing Programs
Chapter 09 - Tax Increment Financing Districts
§ 11-9-19 Tax increment base defined.
Universal Citation: SD Codified L § 11-9-19 (2019)
11-9-19. Tax increment base defined. For purposes of this chapter, the term, tax increment base, is the aggregate assessed value of all taxable property located within a district on the date the district is created, as determined by § 11-9-20.
Source: SL 1978, ch 91, § 5; SL 2018, ch 70, § 21.
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