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§ 13-13-10-8 — South Dakota Law | CourtGPT
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South Dakota Legal Code

§ 13-13-10-8

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13-13-10.8. Assessed value of property in tax increment financing district created after June 30, 2018.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. Source: SL 2018, ch 70, §2.