{"data":{"id":"us-sd/sdcl-13-13-10.9","jurisdiction":"us-sd","citation":"SDCL § 13-13-10.9","heading":"Tax increment financing districts created for industrial, economic development, or affordable housing purposes after June 30, 2018.","body":"The provisions of subdivision 10-12-44(1) that require the county auditor to raise additional revenue from real property taxes for the general fund and special education fund of any school district located in a tax increment financing district and the provisions of § 13-13-10.8, do not apply to any tax increment financing district created for industrial, economic development, or affordable housing purposes, as those terms are defined in § 13-13-10.10.\nFor purposes of this chapter, the assessed value of any real property in a tax increment financing district created for industrial, economic development, or affordable housing purposes is the tax increment base as defined in § 11-9-19.\nThis section applies to tax increment financing districts created after June 30, 2018.","path":["TITLE 13. EDUCATION","CHAPTER 13-13. GENERAL STATE AID TO SCHOOLS"],"source_url":"https://sdlegislature.gov/Statutes/13-13-10.9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0372cef93ee0fec86f7eab3f050d4fda142898fb202b21f7a94187dc5432aaae","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-13-13-10.8","next":"us-sd/sdcl-13-13-10.10"},"notice":"GroundRules: Original legal text. Not legal advice."}