Certification of abandoned building site

Pursuant to 2024 Act No. 169, SECTION 1, this section is effective until December 31, 2035. (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: (1) building or buildings situated on the abandoned building site or sites is an abandoned building as defined in Section 12-67-120(1); and (2) geographic area of the abandoned building site or sites is consistent with Section 12-67-120(2). (B) 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.