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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-67-100

Short title

Official textscstatehouse.gov

Section effective until December 31, 2035.
This chapter may be cited as the "South Carolina Abandoned Buildings Revitalization Act".

Last amended: 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Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019.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 building

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In this chapter (8 sections)
  1. 12-67-100 · Short title
  2. 12-67-110 · Purpose
  3. 12-67-120 · Definitions
  4. 12-67-130 · Applicability of chapter
  5. 12-67-140 · Eligibility for credit
  6. 12-67-150 · Applicability of Chapter 31, Title 6
  7. 12-67-160 · Certification of abandoned building site
  8. 12-67-170 · Placed in service date extension for rehabilitated…
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