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.
Area of site limitation
S.C. Code Ann. § 12-65-35, under Title 12, Chapter 65.
S.C. Code Ann. § 12-65-35