{"data":{"id":"us-sd/sdcl-11-9-19","jurisdiction":"us-sd","citation":"SDCL § 11-9-19","heading":"Tax increment base defined.","body":"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.","path":["TITLE 11. PLANNING, ZONING AND HOUSING PROGRAMS","CHAPTER 11-9. TAX INCREMENT FINANCING DISTRICTS"],"source_url":"https://sdlegislature.gov/Statutes/11-9-19","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c2b153511ce825e0e735dc177d9f8e2d7052c598cb6119a5643ed4390d3cd552","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-11-9-18","next":"us-sd/sdcl-11-9-20"},"notice":"GroundRules: Original legal text. Not legal advice."}