South Dakota Codified Laws
Chapter 09 - Tax Increment Financing Districts
Section 11-9-30 - Methods of paying project costs.

11-9-30. Methods of paying project costs.
Payment of project costs may be made by any of the following methods or by any combination of methods:
(1)Payment by the municipality from the special fund of the district;
(2)Payment out of the municipality's funds;
(3)Payment out of the proceeds of the sale of municipal bonds issued by the municipality under chapter 10-52 or 10-52A, or both;
(4)Payment out of the proceeds of revenue bonds issued by the municipality under chapter 9-54; or
(5)Payment out of the proceeds of the sale of tax increment bonds issued by the municipality under this chapter.

Source: SL 1978, ch 91, §20; SL 2011, ch 73, §8; SL 2018, ch 70, §31.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 11 - Planning, Zoning and Housing Programs

Chapter 09 - Tax Increment Financing Districts

Section 11-9-1 - Definition of terms.

Section 11-9-2 - Municipal powers related to districts.

Section 11-9-3 - Planning commission hearing on creation of district--Notice.

Section 11-9-4 - Recommendation by planning commission for creation of district--Designation of boundaries.

Section 11-9-5 - Governing body resolution creating district--Boundaries--Name.

Section 11-9-6 - Districts with overlapping boundaries permitted.

Section 11-9-7 - Maximum percentage of taxable property in municipality permitted in district.

Section 11-9-8 - Required findings in resolution creating district.

Section 11-9-9 - Areas conducive to disease or crime defined as blighted.

Section 11-9-10 - Developed areas impairing growth defined as blighted.

Section 11-9-11 - Open areas impairing growth defined as blighted.

Section 11-9-12 - Determination of tax increment base on creation of district or amendment of plan.

Section 11-9-13 - Project plan for each district--Contents.

Section 11-9-14 - Project costs defined.

Section 11-9-15 - Items included in project costs.

Section 11-9-16 - Additional contents of project plan.

Section 11-9-17 - Governing body resolution approving project plan--Findings.

Section 11-9-18 - Amendment to project plan--Procedure.

Section 11-9-19 - Tax increment base defined.

Section 11-9-20 - Determination of tax increment base of district.

Section 11-9-20.1 - Aggregate assessed value for district not in compliance with § 10-6-121.

Section 11-9-21 - Indication on assessment rolls of parcels within district.

Section 11-9-22 - Presumption as to property recently acquired or leased by municipality.

Section 11-9-23 - Redetermination of tax increment base when project costs increased by amendment of plan.

Section 11-9-24 - Annual notice by department of assessed value of real property and tax increment base--Change in laws not to result in lower assessed values--Conditions.

Section 11-9-25 - Allocation to municipality of tax increments--Duration of allocation.

Section 11-9-26 - Tax increment defined.

Section 11-9-27 - Taxation of property in district.

Section 11-9-28 - Payment to municipality of allocable tax increment.

Section 11-9-30 - Methods of paying project costs.

Section 11-9-31 - Tax increments deposited in special fund--Municipal appropriations to fund--Investment of moneys in fund.

Section 11-9-32 - Permissible uses of special fund.

Section 11-9-33 - Bonds authorized for payment of project costs.

Section 11-9-34 - Bonds or contracts authorized by resolution.

Section 11-9-35 - Maximum amount of bonds--Maturity--Redemption--Bearer or registered--Denominations.

Section 11-9-36 - Bonds payable only from special fund.

Section 11-9-37 - Pledge of special fund to bonds--Restrictions on use of fund--Lien.

Section 11-9-38 - Bonds to be negotiable and payable only from tax increment.

Section 11-9-39 - Other security and marketability provisions.

Section 11-9-39.1 - State pledge not to alter rights vested in bondholders until bonds fully discharged.

Section 11-9-40 - Sale of bonds.

Section 11-9-41 - Procedure for condemnation under power of eminent domain.

Section 11-9-42 - Tax increments not to be used for residential structures.

Section 11-9-43 - Performance bond required of purchaser or lessee of property.

Section 11-9-44 - Notice to purchaser or lessee and surety of noncompliance with contract--Taking possession of work site.

Section 11-9-45 - Disposition of funds remaining after payment of project costs and bonds.

Section 11-9-46 - Termination of district.

Section 11-9-48 - Reports of tax increment financing districts published on department website.