Certification of site.

S.C. Code Ann. § 12-65-60

in effect

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: (1) textile mill site was a textile mill as defined in Section 12-65-20(3); (2) textile mill site has been abandoned as defined in Section 12-65-20(1); and (3) geographic area of the textile mill site consistent with Section 12-65-20(4). The 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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c065.phpFetched: 10/17/2026