The technical task of taxing property under tax increment financing (TIF) plans is, well, technical. A TIF is used to fund the sale of municipal bonds for urban renewal. Under CRS 31-25-101 to 115, a TIF property is valued before it is included in the urban renewal plan (base value); subsequent increases in value, and the increased taxes therefrom, then finance the urban renewal authority (URA). Here, property was included in a TIF but later removed. The statute does not address how to calculate a TIF in this situation. The Assessor included the property in the base value, but not in the newly assessed value. This method, the court of appeals held, was erroneous because it created an imbalance in the URA’s TIF funding. But, the Assessor correctly measured the TIF’s 25-year termination date from the date the TIF was adopted, not after property was added. A new TIF calculation was ordered.