South Dakota § 11-9-22 - Presumption as to property recently acquired or leased by municipality.
Full text of South Dakota South Dakota Codified Laws § 11-9-22 — Presumption as to property recently acquired or leased by municipality., with citation guidance and answers to common questions.
§ 11-9-22. Presumption as to property recently acquired or leased by municipality.
There is a rebuttable presumption that any property within a district acquired or leased as lessee by a municipality, or any agency or instrumentality of the municipality, within one year immediately preceding the date of the creation of the district was acquired or leased in contemplation of the creation of the district. The presumption may be rebutted by the municipality with proof that the real property was leased or acquired primarily for a purpose other than to reduce the tax increment base. If the presumption is not rebutted, for purposes of determining the tax increment base of the district, the taxable status of the real property is determined as though the lease or acquisition had not occurred.
Source: SL 1978, ch 91, § 13; SL 2018, ch 70, § 24.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 11-9-22
What does South Dakota Codified Laws § 11-9-22 cover?
Section 11-9-22 ("Presumption as to property recently acquired or leased by municipality.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 11-9-22?
A common citation format is "South Dakota Codified Laws § 11-9-22" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 11-9-22 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.