{"data":{"id":"us-sc/s.c.-code-ann.-12-67-160","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-67-160","heading":"Certification of abandoned building site.","body":"(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:\n(1) abandoned building site was an abandoned building as defined in Section 12-67-120(1); and\n(2) geographic area of the abandoned building site is consistent with Section 12-67-120(2).\n(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:\n(1) state-owned abandoned building site was a state-owned abandoned building as defined in Section 12-67-120(8); and\n(2) geographic area of the state-owned abandoned building site is consistent with Section 12-67-120(8).\n(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.","path":["Title 12 - TAXATION","CHAPTER 67 South Carolina Abandoned Buildings Revitalization Act"],"source_url":"https://www.scstatehouse.gov/code/t12c067.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:54Z","sha256":"c182e418e3702ddc6142077cb1f81445b739b917885186c3a5c693d726ace18f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-67-150","next":"us-sc/s.c.-code-ann.-12-67-170"},"notice":"GroundRules: Original legal text. Not legal advice."}