South Carolina Code of Laws — Title 12 (Taxation)

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.

Last amended: 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 Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits

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In this chapter (8 sections)

12-67-100 · Short title
12-67-110 · Purpose
12-67-120 · Definitions
12-67-130 · Applicability of chapter
12-67-140 · Eligibility for credit
12-67-150 · Applicability of Chapter 31, Title 6
12-67-160 · Certification of abandoned building site
12-67-170 · Placed in service date extension for rehabilitated…

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