South Dakota Codified Laws 11-9-19. Tax increment base defined
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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.
Terms Used In South Dakota Codified Laws 11-9-19
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 1978, ch 91, § 5; SL 2018, ch 70, § 21.