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.
SDCL 11-9-12
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.
SDCL 11-9-12