On the creation of a district or adoption of any amendment subject to § 11-9-23 , the tax increment base of the district shall be determined as provided in §§ 11-9-20 to 11-9-25 , inclusive. Source: SL 1978, ch 91 , § 10; SL 2018, ch 70 , § 15.
Determination of tax increment base on creation of district or amendment of plan
SDCL § 11-9-12 — under TAX INCREMENT FINANCING DISTRICTS.
SDCL § 11-9-12