Section 6-1.1-21.2-16 - Adjustment for tax benefit(a) This section applies if the tax increment replacement amount for an allocation area in a district is less than zero (0).(b) The governing body of a district shall increase the base assessed value of property in the allocation area to an amount sufficient so that the tax increment replacement amount is equal to zero (0).As added by P.L. 146-2008, SEC.241.