Area of site limitation.

S.C. Code Ann. § 12-65-35
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c065.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements