In mid‑2017 the Clay County commission approved Resolution #2017‑12 creating Tax Increment District Number One (Heikes Tract 2) after Planning & Zoning’s public hearing and the commission’s findings under SDCL. The district was established with the board’s determination that it met statutory criteria for stimulating economic welfare and not exceeding county aggregate district value limits.
Later in the fall the board published and then adopted the provisional 2018 budget with line adjustments: election budgets were revised to reflect grant funding; the ambulance appropriation was increased (the board assigned additional funds to be accumulated for future replacement); and transfers to the Road & Bridge Fund were adjusted consistent with levy and cash‑balance planning. The board set the public hearing date for the annual 2018 budget and adopted the provisional document as the formal 2018 budget after those adjustments.