BASE_DIRS
Added in version 4.4.
List of base directories of the file set. The target_sources() command sets or adds to the BASE_DIRS file set property and is the usual way to manipulate it.
Contents of BASE_DIRS may use generator expressions.
Any relative paths are considered relative to the target's source directory. No two base directories for a file set may be sub-directories of each other. This requirement must be met across all base directories added to a file set.
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Licensed under the BSD 3-clause License.
https://cmake.org/cmake/help/latest/prop_fs/BASE_DIRS.html