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![handle is hein.sag/sagsd0005 and id is 1 raw text is: STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL
April 22, 2008
Kimberly A. Dorsett
Brown County State's Attorney
22 Court Street, Suite 2
Aberdeen, SD 57401
OFFICIAL OPINION NO. 08-01
Use of Tax Increment Financing Districts for the Development of Residential Property
Dear Ms. Dorsett:
You have requested an opinion from this Office based upon the following factual situation:
FACTS:
The City of Aberdeen is considering whether to grant two requests by local developers to create tax
increment financing districts to help fund infrastructure placement, including road and curb and gutter
work, in planned residential housing developments. Individual landowners would be able to purchase
lots within the developments and build their own homes once the needed infrastructure is in
place. Brown County is concerned about the potential tax implications should the requests be granted.
Based upon the above facts, you have requested an answer to the following question:
QUESTION:
Whether, pursuant to SDCL 11-9-42, the City of Aberdeen may establish the requested tax increment
financing districts.
IN RE QUESTION:
SDCL 11-9-42 states that [n]o tax increments shall be used for the construction of residential
structures.
The purpose of statutory construction is to ascertain the intent of a law from a review of the language
expressed in the statute. Martinmaas V. Engleman, 2000 S.D. 85, 1 49, 612 N.W.2d 600, 611. The
intent of a statute is determined from what the legislature said, rather than what the reviewer thinks it
should have said. Benson v. State of South Dakota, 2006 S.D. 8, T 71, 710 N.W.2d 131, 158
(quoting Martinmaas, 2000 S.D. 85, 49). Words or phrases in a statute must be given their plain
meaning and effect. Martinmaas, 2000 S.D. 85, 49.
While neither residential nor structure is specifically defined in statute, the terms are not unclear or
ambiguous. Residential is commonly defined as used as a residence or by residents. Merriam
Webster's New Collegiate Dictionary 996 (10 t ed. 1993). Structure is defined as something that is
constructed. Id. at 1167. The terms, when used together, plainly refer to something constructed for use
as a residence.](ViewImageLocal?handle=hein.sag/sagsd0005&div=1&collection=&method=preview&ext=.png&size=3)