2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 67 - SOUTH CAROLINA ABANDONED BUILDINGS REVITALIZATION ACT
Section 12-67-160. Certification of abandoned building site.
(A) Notwithstanding any other provision of law, the taxpayer may apply to the municipality or county in which the abandoned building is located for a certification of the abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:
(1) abandoned building site was an abandoned building as defined in Section 12-67-120(1); and
(2) geographic area of the abandoned building site is consistent with Section 12-67-120(2).
(B) The taxpayer may apply to the municipality or county in which the state-owned abandoned building is located for a certification of the state-owned abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:
(1) state-owned abandoned building site was a state-owned abandoned building as defined in Section 12-67-120(8); and
(2) geographic area of the state-owned abandoned building site is consistent with Section 12-67-120(8).
(C) The taxpayer conclusively may rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.
HISTORY: 2015 Act No. 68 (H.3725), Section 4, eff June 9, 2015.
Editor's Note
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 Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."