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.
Structure South Dakota Codified Laws
Chapter 13 - General State Aid To Schools
Section 13-13-1 - Apportionment among school districts of school fund income.
Section 13-13-1.1 - Individual school district average daily membership defined.
Section 13-13-1.2 - Fall enrollment records subject to examination by department.
Section 13-13-1.3 - Overreported fall enrollment data--Recovery of overpayment--Misdemeanor.
Section 13-13-2 - Payments to school districts of permanent school fund income.
Section 13-13-4 - Sources of county general school fund.
Section 13-13-5 - Report and distribution of county general school fund to school districts.
Section 13-13-6 - Payment of tax collections to school districts--Receipt.
Section 13-13-10.1 - Definitions.
Section 13-13-10.4 - Enrolled student defined.
Section 13-13-10.5 - Student enrolled on partial basis--Effect on fall enrollment.
Section 13-13-11 - Purpose and policy of general school aid.
Section 13-13-13 - Eligibility of district for state aid.
Section 13-13-14 - Attendance centers for entire term required.
Section 13-13-18 - Accredited public schools required.
Section 13-13-19 - Eligibility of newly reorganized district.
Section 13-13-20.4 - Actual assessed value for property given reduced value.
Section 13-13-36 - Manner of payment of state aid.
Section 13-13-37 - Submission of final financial report.
Section 13-13-37.4 - Promulgation of rules.
Section 13-13-41 - Correction of errors in foundation program payments.
Section 13-13-71 - Equalizing increase in local effort with increase in need.
Section 13-13-72 - Legislative policy on annual increase in appropriation for state aid.
Section 13-13-72.1 - Adjustment to certain levies.
Section 13-13-73 - Calculation of state aid for each school district.
Section 13-13-73.1 - Real property valuation of manufactured homes to be excluded from calculation.
Section 13-13-73.6 - Teacher compensation-- Increases.
Section 13-13-73.7 - Legislative intent regarding increases in teacher compensation.
Section 13-13-78 - Definition of terms used in § 13-13-79.
Section 13-13-79 - Distribution of funds to sparse school districts.
Section 13-13-81 - Definition of terms.
Section 13-13-82 - State aid to certain school districts for career and technical education.
Section 13-13-83 - Monthly payments.
Section 13-13-85 - Transfer of funds for jump start scholarships.
Section 13-13-86 - Child residing in licensed group care center for minors.
Section 13-13-88 - Workforce education fund created.
Section 13-13-89 - Disbursements from workforce education fund.
Section 13-13-90 - Promulgation of rules regarding workforce education fund.