Tax increment base defined.

  1. Law
  2. South Dakota Codified Laws
  3. Planning, Zoning and Housing Programs
  4. Tax Increment Financing Districts
  5. Tax increment base defined.

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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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