Code · South Dakota · Title 13 · Chapter 13-13

13-13-10.8. Assessed value of property in tax increment financing district created after June 30, 2018.

72 words·~1 min read·/sd/title-13/chapter-13-13/13-13-10-8

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.