On the creation of a district or adoption of any amendment subject to § 11-9-23, the tax increment base of the district shall be determined as provided in §§ 11-9-20 to 11-9-25, inclusive.
S.D. Codified Laws § 11-9-12
Determination of tax increment base on creation of district or amendment of plan
Applied in 1 court decision — leading case Deadwood Stage Run, LLC v. South Dakota Department of Revenue (2014)
Most recently applied in Deadwood Stage Run, LLC v. South Dakota Department of Revenue (December 2014)
Source: SL 1978, ch 91, § 10; SL 2018, ch 70, § 15.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.