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2008 South Dakota Attorney General Reports and Opinions 1 (2008)

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.