require the approval of the county for the creation of a tax increment financing district by a municipality.

HB 1186 requires South Dakota municipalities to obtain written approval from county commissioners before creating a tax increment financing district. This directly affects municipalities seeking to establish such districts and the counties where those districts would be located. The key provision mandates that county boards of commissioners must approve the district's creation through a formal resolution, either for the entire county or the portion within the county. The bill changes the process by adding county consent as a mandatory step, ensuring local county input before municipal tax district development begins.