South Dakota Codified Laws 13-13-10.8. Assessed value of property in tax increment financing district created after June 30, 2018
Current as of: 2023 | Check for updates
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For purposes of this chapter, the assessed value of any real property in a tax increment financing district created pursuant to chapter 11-9 is the total assessed value of the real property as determined by the Department of Revenue pursuant to § 11-9-24, until the tax increment financing district ceases to exist as provided in § 11-9-46.
This section applies to tax increment financing districts created after June 30, 2018.
Terms Used In South Dakota Codified Laws 13-13-10.8
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2018, ch 70, § 2.