S.D. Codified Laws § 11-9-12 (2026) – Determination of tax increment base on creation of district or amendment of plan. | Midpage
§ 11-9-12
S.D. Codified Laws § 11-9-12 (2026)
Determination of tax increment base on creation of district or amendment of plan.
SL 1978, ch 91 , § 10; SL 2018, ch 70 , § 15.
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.