{"data":{"id":"us-sc/s.c.-code-ann.-12-65-60","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-65-60","heading":"Certification of site.","body":"The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the:\n(1) textile mill site was a textile mill as defined in Section 12-65-20(3);\n(2) textile mill site has been abandoned as defined in Section 12-65-20(1); and\n(3) geographic area of the textile mill site consistent with Section 12-65-20(4).\nThe taxpayer may conclusively 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.","path":["Title 12 - TAXATION","CHAPTER 65 South Carolina Textiles Communities Revitalization Act"],"source_url":"https://www.scstatehouse.gov/code/t12c065.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:49Z","sha256":"b7919da22e5b4450d8234c00c16b74ed16ca1884d07334929c5eac63e5a7d8d3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-65-50","next":"us-sc/s.c.-code-ann.-12-67-100"},"notice":"GroundRules: Original legal text. Not legal advice."}