South Dakota § 11-9-23 - Project plan amendment--Redetermination of tax increment base--Exclusion.
Full text of South Dakota South Dakota Codified Laws § 11-9-23 — Project plan amendment--Redetermination of tax increment base--Exclusion., with citation guidance and answers to common questions.
§ 11-9-23. Project plan amendment--Redetermination of tax increment base--Exclusion.
Except as provided in this section, if the municipality adopts an amendment to the original project plan for any district that includes additional project costs for which tax increments may be received by the municipality, the tax increment base for the district must be redetermined pursuant to § 11-9-20. The tax increment base as redetermined under this section is effective for the purposes of this chapter only if it exceeds the original tax increment base determined pursuant to § 11-9-20.
The provisions of this section do not apply if the additional project costs are twenty-five percent or less than the amount approved in the original project plan and the additional project costs will be incurred before the expiration of the period specified in § 11-9-13.
Source: SL 1978, ch 91, § 12; SL 2016, ch 74, § 1; SL 2018, ch 70, § 25; SL 2026, ch 58, § 12.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 11-9-23
What does South Dakota Codified Laws § 11-9-23 cover?
Section 11-9-23 ("Project plan amendment--Redetermination of tax increment base--Exclusion.") 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 § 11-9-23?
A common citation format is "South Dakota Codified Laws § 11-9-23" (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 § 11-9-23 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.