S.C. Code Ann. § 12-67-160 — Certification of abandoned building site

Section effective until December 31, 2035.
(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.