S.D. Codified Laws § 11-9-19 (2026)
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.
Source: SL 1978, ch 91 , § 5; SL 2018, ch 70 , § 21.