Statutes, codes, and regulations
South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 13 - GENERAL STATE AID TO SCHOOLS
Section 13-13-10.8 - Assessed value of property in tax increment financing district created after June 30, 2018

S.D. Codified Laws § 13-13-10.8

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Current through the 2024 Legislative Session
Section 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.

SDCL 13-13-10.8

SL 2018, ch 70, §2.
Added by S.L. 2018, ch. 70,s. 2, eff. 7/1/2018.