SDCL § 11-9-19: Tax increment base defined.
Where this section sits in the code
- TITLE 11. PLANNING, ZONING AND HOUSING PROGRAMS
- CHAPTER 11-9. TAX INCREMENT FINANCING DISTRICTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON