Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-25 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-25-.05 - Application Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A Complete
			 Application, including both Parts A and B and the Application fee, as described
			 below in (2), shall be submitted to the Commission for all Projects before
			 commencing rehabilitation. Complete Applications are required in order for the
			 Commission to recommend Qualifying Projects to the Committee for review and
			 ranking and in order for the Commission to issue a Tax Credit Allocation
			 Reservation based on that ranking. Part C of the Application shall be submitted
			 to the Commission at the completion of work and as a requisite for the
			 Commission issuing a Tax Credit Certificate. Applications are available from
			 the Alabama Historical Commission. The Applicant shall sign each part of the
			 Application, which certifies that the information provided is, to the best of
			 the Applicant's knowledge, correct. Specific Application requirements are
			 included in the Instructions and on each part of the Application.
(a)
Application Part A -
			 Evaluation of Significance
: The Part A Application shall be
			 completed for all buildings to be included in the Project and certifies that a
			 Project is a Certified Historic Structure. Part A must demonstrate that the
			 building is at least sixty years old, unless it is located within the
			 boundaries of a National Monument or Park as declared by the United States
			 Congress or the President of the United States, in which case the federal age
			 provisions apply. A building, at least sixty years old, is evaluated against
			 criteria for significance and integrity issued by the National Park Service for
			 the National Register. Areas of significance include an association with
			 events, activities, or developments that were important in the past or; with
			 the lives of people who were important in the past or; with significant
			 architectural history, design, or engineering achievements.
1. An Applicant must file Part A with the
			 Commission simultaneously with the Part B and the Application fee, as described
			 below in (2). If a property is not listed in the National Register of Historic
			 Places, Applicants may consult with the Commission prior to submitting a
			 Complete Application in order to determine if a property is eligible for
			 listing in the National Register and meets the age requirements of this
			 Program. Early consultation to determine National Register eligibility does not
			 require a fee and does not replace a Part A Application.
2. Part A shall include enough information to
			 determine whether a building is eligible for designation as a Certified
			 Historic Structure. Part A shall include, among other information: an accurate
			 street address or description of the location of the building; the name of the
			 building's Applicant and the Applicant's address and telephone number; a
			 description of the general setting and an architectural description of the
			 building, including the exterior and the interior; a brief history of the
			 building; a statement describing why the building is eligible for designation
			 as a Certified Historic Structure; color photographs printed on photographic
			 paper and keyed to plans, showing general views and all features discussed in
			 the description; and a map indicating the location of the building.
3.
Functionally Related
			 Structures
. For rehabilitation projects involving more than one
			 Certified Historic Structure where the structures are judged by the Commission
			 to have been functionally related historically to serve an overall purpose,
			 these buildings will be treated and reviewed as functionally related structures
			 per guidance provided in applicable Department of the Interior regulations
			 Title 36 Code of Federal Regulations (CFR) Part 67.4 relating to functionally
			 related structures.