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Code · South Carolina · Title 4 - COUNTIES · CHAPTER 29 · Industrial Development Projects

§ 4-29-69. Inducement agreement providing for payment in lieu of property taxes.

124 words·~1 min read·/sc/title-4-counties/chapter-29/industrial-development-projects/4-29-69·

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§ 4-29-69. Inducement agreement providing for payment in lieu of property taxes.
(A)For purposes of this section:
(1)"Qualified property" means all real and tangible personal property owned, leased, licensed, or acquired by a qualified manufacturer during the consolidation period regardless of
(a)when the property is placed into service in this State, and
(b)whether the property has been previously subject to property taxes in this State.
(2)"Qualified manufacturer" means a manufacturing facility in this State which:
(a)employed at least seven hundred persons at the beginning of the consolidation period; and
(b)is located in a county which is designated at the beginning of the consolidation period as a less-developed county by the South Carolina Department of Revenue pursuant to
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