S.D. Codified Laws § 11-9-19

Current through the 2024 Legislative Session

Section 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.

SDCL 11-9-19

SL 1978, ch 91, § 5; SL 2018, ch 70, §21.

Amended by S.L. 2018, ch. 70,s. 21, eff. 7/1/2018.