2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 67 - SOUTH CAROLINA ABANDONED BUILDINGS REVITALIZATION ACT
Section 12-67-100. Short title.
This chapter may be cited as the "South Carolina Abandoned Buildings Revitalization Act".
HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.
Editor's Note
2013 Act No. 57, Sections 1.B., 2, provide as follows:
"B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
