reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-3 - ALABAMA REGISTER OF LANDMARKS AND HERITAGE › Section 460-X-3-.03 - Register Forms

Current through Register Vol. 42, No. 9, June 28, 2024
Nomination forms and directions for completing forms are
				available at no charge from the Alabama Historical Commission. The nomination
				form requires information about name, location, ownership, physical description
				and significance of the nominated property.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-248(10).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-4 - TAX ACT CERTIFICATION › Section 460-X-4-.01 - Regulations

Current through Register Vol. 42, No. 9, June 28, 2024
36CFR Part 67  is adopted by reference as the rule for
				processing tax act certification projects.  36CFR Part 67  which was formulated
				by the United States Department of the Interior and is published in the Federal
				Register is available at no cost from the Alabama Historical Commission.  36CFR
				Part 67  contains the authorization for tax act certification projects,
				eligibility and application requirements, standards for evaluating structures
				within historic districts, certification procedures, standards for
				rehabilitation, certifications of state and local statutes, certification's of
				state and local historic districts and the appeals procedures.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Note:
Program is considered part of federal
				  National Register Programs to protect historical and cultural
				  resources.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-4 - TAX ACT CERTIFICATION › Section 460-X-4-.02 - Forms And Instructions

Current through Register Vol. 42, No. 9, June 28, 2024
Historic Preservation Certification application forms with
				instructions, the Secretary of the Interior's Standards for Rehabilitation and
				Guidelines for Rehabilitating Historic Buildings, and a U.S. Department of the
				Interior pamphlet entitled "Review of Rehabilitation Work" are available at no
				cost from the Alabama Historical Commission. Part 1 of the certification
				application is an evaluation of significance which is used to determine if the
				property is eligible to receive tax benefits and Part 2 is a description of the
				rehabilitation which is used to determine if the rehabilitation work meets the
				Secretary of the Interior's Standard for Rehabilitation. The Secretary of the
				Interior's Standards for Rehabilitation and Guidelines for Rehabilitating
				Historic Buildings lists the requirements for rehabilitation projects and
				Guidelines to Interpret the Standards Review of Rehabilitation Work describes
				how the rehabilitation is reviewed.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-5 - ENVIRONMENTAL REVIEW › Section 460-X-5-.01 - Environmental Review Regulations

Current through Register Vol. 42, No. 9, June 28, 2024
36 CFR Part 800, Executive Order 11593, and the National
				Historic Preservation Act of 1966, as amended, are adopted by reference as the
				rules for environmental review projects. Copies of these documents are
				available at no cost from the Alabama Historical Commission.  36CFR Part 800
				 which was formulated by the Advisory Council on Historic Preservation was
				published in the Federal Register. It outlines the obligations of the Council,
				federal agencies, and state historic preservation officer for protecting
				historic and cultural properties. Executive Order 11593 which was signed on May
				13, 1971, requires all federal agencies to institute procedures to assure that
				federal owned sites, structures, and objects of historical, architectural or
				archaeological significance are preserved, restored and maintained; and to
				institute procedures to assure that federal plans and programs contribute to
				the preservation and enhancement of nonfederally owned sites, structures, and
				objects of historical, architectural, or archaeological significance. The
				National Historic Preservation Act of 1966 provides that federal agencies prior
				to expenditures on any proposed federal or federal assisted or federally
				licensed undertaking will take into account the effect of the undertaking on
				any district, site, building, structure, or object that is included in or
				eligible for inclusion in the National Register and afford the Advisory Council
				on Historic Preservation a reasonable opportunity to comment with regard to
				such undertaking.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Note:
Program is considered part of federal
				  National Register Programs to protect historical and cultural
				  resources.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-6 - GRANTS › Section 460-X-6-.01 - Regulations

Current through Register Vol. 42, No. 9, June 28, 2024
The Historic Preservation Fund Grants Management Manual as
				promulgated by the United States Department of the Interior is adopted by
				reference as the guideline for making acquisition and development, and survey
				and planning grants from the Historic Preservation Fund as are special
				conditions and requirements imposed by the National Park Service at the time
				such funds are made available. The Grants Management Manual lists general
				program information, application requirements and approval procedures, special
				conditions, cost principles, standards for allowability of costs, matching
				share, procurement standards, monitoring and reporting requirements, guidelines
				for applying the Secretary of the Interior's Standards for Historic
				Preservation, and guidelines for preparing statewide surveys and plans. Special
				conditions and requirements may be established by the National Park Service at
				such times as historic preservation funds are made available. Photocopies of
				special conditions and requirements when in effect can be obtained from the
				Alabama Historical Commission at no cost.
Authors:
David Hughes, Ryaon McLaney
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-6 - GRANTS › Section 460-X-6-.02 - Application Forms

Current through Register Vol. 42, No. 9, June 28, 2024
Both acquisition and development grant application forms and
				survey and planning grant application forms are available from the Alabama
				Historical Commission at no charge. Acquisition and development grants are for
				acquisition, protection, stabilization, preservation, rehabilitation,
				restoration, and reconstruction of properties listed on the National Register
				of Historic Places. Forms require information about the applicant, funding,
				nature of the project, and project personnel. Survey and planning grants are
				for architectural, historical, and archaeological resources surveys,
				architectural plans and specifications, historic structure reports,
				preservation plans, historical research related to predevelopment planning, and
				preparation of nominations to the National Register of Historic Places.
				Application forms require information about the applicant, funding, and the
				nature of the project.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Note:
Program is considered part of federal
				  National Register Programs to protect historical and cultural
				  resources.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-6 - GRANTS › Section 460-X-6-.03 - Criteria For Awarding Grants

Current through Register Vol. 42, No. 9, June 28, 2024
Historic Preservation Funds grant monies received from the
				United States Department of the Interior will be allocated to applicants based
				on points earned on criteria written for each fiscal year to insure the
				achievement of the Alabama Historical Commission's goals and objectives
				identified for each fiscal year through its preservation planning process. The
				Alabama Historical Commission will publicly announce the criteria and date by
				which applications must be received. Copies of the Alabama Historical
				Commission's goals and objectives for each fiscal year identified through its
				preservation planning process can be obtained from the Alabama Historical
				Commission at no cost.
Author:
David Hughes
Statutory Authority:
Code of Ala.
				  1975
,
				  41-9-249(12).
Program is considered part of Federal National Register
				  Program to protect historical and cultural resources. Footnote: Emergency Rule
				  460-X-6-.03 -.01ER
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-7 - ALABAMA HISTORICAL COMMISSION GRANTS › Section 460-X-7-.01 - Program Description

Current through Register Vol. 42, No. 9, June 28, 2024
Grant funds are made available from the Alabama Historical
				Commission.
(a) Eligible Applicants -
			 The Alabama Historical Commission accepts grant applications from nonprofit
			 organizations, local governments, educational institutions and
			 others.
(b) Grant programs are
			 announced as they become available for programs of the Alabama Historical
			 Commission.
(c) Grant Award Process
			 - Proposals are ranked by members of the Alabama Historical Commission staff
			 and/or committees and councils formed by the Alabama Historical Commission.
			 Award of grant funds is made after consideration of the proposals as ranked.
			 Awards will be announced after proposals are ranked. Award of grant funds is
			 made by contract between grantee and the Alabama Historical Commission. Grant
			 Agreement contract is to establish requirements, procedures, special
			 conditions, cost principles, standards for allowability of costs, matching
			 share, procurement standards, monitoring and reporting requirements, and
			 guidelines for meeting standards applied to project.
Authors:
John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-7 - ALABAMA HISTORICAL COMMISSION GRANTS › Section 460-X-7-.02 - Application Forms

Current through Register Vol. 42, No. 9, June 28, 2024
Grant application forms are available from the Alabama
				Historical Commission at no charge. Forms require information about the
				applicant, funding, nature of the project, and project
				personnel.
Authors:
John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-7 - ALABAMA HISTORICAL COMMISSION GRANTS › Section 460-X-7-.03 - Criteria for Awarding Grants

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Grant programs are developed to meet the
			 goals and objectives of the Alabama Historical Commission. The Alabama
			 Historical Commission develops each program and defines the type of historic
			 and/or archeological resource to be assisted, funding limit, matching share and
			 any other eligibility requirements and priorities to be addressed.
(b) The Alabama Historical Commission
			 publically announces the criteria and date by which applications must be
			 received. Copies of the goals and objectives of the Alabama Historical
			 Commission can be obtained from the Alabama Historical Commission at no
			 cost.
(c) The Alabama Historical
			 Commission may consider requests for grant assistance on a case by case basis
			 if the proposal is determined by the Alabama Historical Commission to
			 contribute, in an exceptional manner, to an understanding of state and national
			 history. Grant monies will be allocated to applicants based on points earned on
			 criteria.
Authors:
John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-9 - ARCHAEOLOGICAL INVESTIGATIONS › Section 460-X-9-.01 - Professional Qualifications

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed 6/14/06).
Author:
Gregory C. Rhinehart
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-9-241,
				  41-9-249,
				  United States Code,
				  16 U.S.C.
				  470.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-9 - ARCHAEOLOGICAL INVESTIGATIONS › Section 460-X-9-.03 - Submerged Cultural Resource Survey

Current through Register Vol. 42, No. 9, June 28, 2024
These standards have been developed to guide institutions,
				groups, or individuals conducting submerged resource assessments for compliance
				with Alabama Law in efforts to seek and identify submerged resources within
				Alabama waters and for compliance with federal laws and regulations including
				but not limited to the National Historic Preservation Act of 1966, as amended,
				Executive Order 11593, Department of the Interior Standards,  36 CFR part 61,  36
				CFR part 79, the Advisory Council on Historic Preservation Regulations  36 CFR
				part 800, and the Abandoned Shipwreck Act of 1987. The purposes of these
				standards are to specify clearly and unequivocally the minimum requirements
				necessary to complete a submerged resource survey of a permit area approved by
				the Alabama Historical Commission as the State Historic Preservation Office
				(SHPO) and to provide standardized criteria by which the SHPO will evaluate the
				results of the research efforts. These guidelines include four parts;
(1) professional qualifications, (2) field
			 work, (3) laboratory analysis and curation, and (4) reports.
(1) Professional Qualifications.
			 Documentation in the form of official graduate transcripts and a curriculum
			 vitae shall be submitted to the SHPO with any research request. The principal
			 investigator for each submerged resource investigation shall meet the minimal
			 professional qualifications which include a graduate degree in archaeology,
			 anthropology, or closely related field, plus: At least one year full-time
			 professional experience or equivalent specialized training in archaeological
			 research, administration, or management; at least four months of supervised
			 field and analytical experience in general maritime archaeology; demonstrated
			 ability to carry research to completion. In addition to these minimum
			 qualifications, professional archaeologists should have at least one year of
			 full-time professional experience at a supervisory level in the study of marine
			 archaeology.
(2) Standards for
			 Field Work
(a) Basic Record and Literature
			 Search Prior to Fieldwork.
1. Consult existing
			 archaeological site files for previously recorded submerged historic resources
			 within the permit area.
2. Consult
			 with the SHPO to determine if properties listed on or eligible for the National
			 Register of Historic Places are located within or near the permit
			 area.
3. Consult other documents,
			 maps, records, or local experts as necessary to determine the known history and
			 prehistory of the area.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-10 - BURIALS › Section 460-X-10-.01 - Permits

Current through Register Vol. 42, No. 9, June 28, 2024
The purpose of these regulations is to provide for the lawful
				excavation, relocation, and/or restoration of cemeteries and human remains as
				described in Alabama Act 93-905. The Alabama Historical Commission (AHC) as
				charged in Act 93-905 shall oversee the provisions of this Act relating to
				permitting activities.
(a) Definitions
1. Archaeologist - A person meeting the
			 qualifications as found in  36 CFR Part 61.
2. Permit - A document necessary to conduct
			 activities involving human remains or funerary objects at marked or unmarked
			 sites.
3. Cemetery - A place of
			 burial for human remains with or without markings or indications.
4. CFR - Code of Federal
			 Regulations.
5. Funerary Objects -
			 Objects of, used for, or associated with burial.
6. Burial - A burial shall be considered to
			 include the human remains, all funerary objects, and the grave or other place
			 of deposition.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-11 - ALABAMA CULTURAL RESOURCES PRESERVATION TRUST FUND GRANTS › Section 460-X-11-.02 - Application Forms

Current through Register Vol. 42, No. 9, June 28, 2024
Grant application forms are available from the Alabama
				Historical Commission at no charge. Forms require information about the
				applicant, funding, nature of the project, and project personnel.
Author:
John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-11 - ALABAMA CULTURAL RESOURCES PRESERVATION TRUST FUND GRANTS › Section 460-X-11-.03 - Criteria For Awarding Grants

Current through Register Vol. 42, No. 9, June 28, 2024
Grant monies received from the Alabama Cultural Resources
				Preservation Trust Fund will be allocated to applicants based on points earned
				on criteria written for each fiscal year to insure the achievement of the
				Alabama Historical Commission's goals and objectives identified for each fiscal
				year through its preservation planning process. Goals and objectives result in
				funding priorities each year. The Alabama Historical Commission will publicly
				announce the criteria and date by which applications must be received. Copies
				of the Alabama Historical Commission's goals and objectives for each fiscal
				year identified through its preservation planning process can be obtained from
				the Alabama Historical Commission at no cost.
Author:
John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-11 - ALABAMA CULTURAL RESOURCES PRESERVATION TRUST FUND GRANTS › Section 460-X-11-.04 - Emergency Grant Assistance

Current through Register Vol. 42, No. 9, June 28, 2024
In special circumstances, the Alabama Historical Commission may
				consider requests for grant assistance on a case by case basis if the proposal
				is determined by the Alabama Historical Commission to contribute, in an
				exceptional manner, to an understanding of state and national history.
Author: John Powell
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(12).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-12 - ALABAMA UNDERWATER CULTURAL RESOURCES › Section 460-X-12-.01 - Permits

Current through Register Vol. 42, No. 9, June 28, 2024
The purpose of this regulation is to provide for the lawful
				protection, exploration, identification, excavation, preservation, and
				enjoyment of non-renewable underwater cultural resources as defined in the
Code of Ala. 1975
Section
				41-9-290 through 299.2 which are subject to the exclusive dominion and control of the
				State of Alabama. This regulation applies only to cultural resources as defined
				in the law (41-9-291(3)), not to natural mineral resources such as raw gold or fossils. Excluded from
				the definition of cultural resources are sunken logs, cants, and timber
				resources of any other type not associated as part of a shipping vessel. The
				Alabama Historical Commission (Commission) as charged in sections
				41-9-290 through 299.2 shall oversee the provisions of this Act relating to all
				submerged cultural resources. The Alabama Department of Conservation and
				Natural Resources (Conservation) shall assist the Commission with input and
				approval of actions within their jurisdiction of conservation.
(1) Definitions
(a) Archaeologist. The Interior Secretary's
			 (Historic Preservation) Professional Qualifications Standards for archaeology
			 are adopted here as defining an archaeologist. First referenced in 36 CFR Part
			 61 and defined by the National Park Service these qualifications are:
The minimum professional qualifications in archeology are a
				graduate degree in archeology, anthropology, or closely related field
				plus:
1. At least one year of
			 full-time professional experience or equivalent specialized training in
			 archeological research, administration or management;
2. At least four months of supervised field
			 and analytic experience in general North American archeology, and
3. Demonstrated ability to carry research to
			 completion.
In addition to these minimum qualifications, a professional in
				prehistoric archeology shall have at least one year of full-time professional
				experience at a supervisory level in the study of archeological resources of
				the prehistoric period. A professional in historic archeology shall have at
				least one year of full-time professional experience at a supervisory level in
				the study of archeological resources of the historic period.
Copies of documentation indicating the attainment of these
				qualifications shall be submitted to the Commission
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-13 - UNDOCUMENTED AND UNCLAIMED PROPERTY › Section 460-X-13-.01 - Undocumented And Unclaimed Property

Current through Register Vol. 42, No. 9, June 28, 2024
To ensure proper, long term management of property in its
				collection, the Alabama Historical Commission relies on permanent acquisition
				and lawful deaccession. Both actions require clear title. The purpose of these
				regulations is to obtain clear title to property that is undocumented,
				unclaimed, or has been deemed to be abandoned.
Author:
William D. Little, Clyde Eller
Statutory Authority:
Code of Ala
				  1975
, §
										41-9-249(7) a.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-13 - UNDOCUMENTED AND UNCLAIMED PROPERTY › Section 460-X-13-.02 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
The following definitions shall apply to this section.
(a) Abandoned Property. Any undocumented
			 property that has been held by the Commission for five years or more and has
			 remained unclaimed,
(b)
			 Acquisition. To obtain property by lawful means.
(c) Clear Title. Unencumbered or unrestricted
			 legal ownership that is free from doubt as to its validity.
(d) Commission. The Alabama Historical
			 Commission.
(e) Deaccession. To
			 remove from the collection of the Commission.
(f) Loan. A deposit of property that the
			 records of the Commission indicate was loaned rather than donated to the
			 Commission.
(g) Property. Personal
			 property, including but not limited to books, materials, documents, and
			 tangible objects in the possession of the Commission.
(h) Temporary Custody. A deposit of property
			 that the records of the Commission indicate is to be held by the Commission at
			 the request of the owner without a transfer of title to the Commission.
			 Property placed "on deposit" with the Commission shall be considered to be in
			 the temporary custody of the Commission
(i) Undocumented Property. Property in the
			 possession of the Commission for which the Commission cannot determine by
			 reference to the Commission's records the property owner.
Author:
William D. Little, Clyde Eller
Statutory Authority:
Code of Ala
				  1975
, §
										41-9-249(7) a.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-13 - UNDOCUMENTED AND UNCLAIMED PROPERTY › Section 460-X-13-.03 - Property On Loan To The Commission

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Property on loan to the Commission for a
			 definite term and which at the end of the term has not been claimed shall be
			 considered subject to acquisition or deaccession if the Commission gives notice
			 pursuant to
			 460-X-13-.05. and no
			 assertion of title has been made.
(b) Property on loan to the Commission for an
			 indefinite term and held by the Commission for five years without being claimed
			 shall be considered subject to acquisition or deaccession if the Commission
			 gives notice pursuant to
			 460-X-13-.05 and no
			 assertion of title has been made. Property on "permanent loan" to the
			 Commission shall be deemed to be loaned for an indefinite term.
Author:
William D. Little, Clyde Eller
Statutory Authority:
Code of Ala
				  1975
, §
										41-9-249(7) a.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-13 - UNDOCUMENTED AND UNCLAIMED PROPERTY › Section 460-X-13-.04 - Property Held In Temporary Custody By The Commission

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Property held in temporary custody for a
			 definite term by the Commission shall be considered subject to acquisition or
			 deaccession if, at the end of the specified period of temporary custody, no
			 assertion of title has been made, and further the Commission has given notice
			 pursuant to
			 460-X-13-.05 and after
			 this notice no assertion of title has been made.
(b) Property held in temporary custody not
			 for a definite period by the Commission shall be considered subject to
			 acquisition if at the end of five years from the beginning of temporary
			 custody, no assertion of title has been made, and further the Commission has
			 given notice pursuant to
			 460-X-13-.05 and after
			 this notice no assertion of title has been made.
Author:
William D. Little, Clyde Eller
Statutory Authority:
Code of Ala
				  1975
, §
										41-9-249(7) a.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-13 - UNDOCUMENTED AND UNCLAIMED PROPERTY › Section 460-X-13-.05 - Notice

Current through Register Vol. 42, No. 9, June 28, 2024
(a) When the
			 Commission seeks to acquire clear title either to abandoned property, property
			 on loan, or property held in temporary custody, the Commission shall mail
			 notice of this intent by certified mail, return receipt requested, to the
			 person listed as owner in the Commission's records. This mailing shall be to
			 the owner's address according to the Commission's records and to any other
			 address for the owner that can be discovered through reasonable diligence. If
			 the Commission has no record of the owner, or has no address for the owner,
			 either in its records or through the exercise of reasonable diligence, or if
			 the Commission does not receive written proof of receipt of the mailed notice
			 within 30 days of the mailing of the notice, the Commission shall publish
			 notice, at least once each week for two consecutive weeks, in a newspaper of
			 general circulation in both Montgomery County and the county in which the last
			 known address, if available, of the owner, if known, is located.
(b) The published notice shall contain the
			 following:
1. A description of the
			 property
2. The name, if known, and
			 last known address of the owner
3.
			 A request that all persons who may have any knowledge of the location of the
			 owner provide written notice to the Commission
4. A statement that if written assertion of
			 title is not presented by the owner to the Commission within ninety days from
			 the date of the last published notice, the property shall be deemed donated and
			 shall become the property of the Commission.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.01 - Alabama Historic Rehabilitation Tax Credit

Current through Register Vol. 42, No. 9, June 28, 2024
The Purpose of Act 2013-241 of the Alabama legislature and its
				amendments and successor legislation is to provide a tax credit to Alabama
				taxpayers for the rehabilitation of historic and certain non-historic buildings
				in Alabama. This rule shall become effective December 20,
				2013.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.04 - Restrictions On Previous Work

Current through Register Vol. 42, No. 9, June 28, 2024
Before beginning any substantial rehabilitation work on a
				Qualified Structure, the Applicant shall submit an Application and
				Rehabilitation Plan to the Commission and an estimate of the qualified
				rehabilitation expenditures under the Rehabilitation Plan. The Applicant may
				incur qualified rehabilitation expenditures no earlier than six months before
				the submission of the Application and Rehabilitation Plan that are limited to
				architectural, engineering, and land surveying fees and related soft costs and
				any costs related to the protection of the Qualified Structure from
				deterioration. All such work shall be described in Part B of the application
				and shall meet the Standards. If the Commission determines that any of said
				work is not consistent with the Standards, the Part B will be denied. For the
				purpose of these regulations, the protection of the Qualified Structure from
				deterioration shall mean emergency or temporary measures necessary to prevent
				water penetration, deter vandalism, or stabilize building components likely to
				otherwise collapse.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.05 - Application Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 complete Application, including both Parts A and B, shall be submitted to the
			 Commission for all Projects before commencing rehabilitation and as a requisite
			 for the Commission issuing a Tax Credit Allocation Reservation. Part C of the
			 Application shall be completed at the completion of work and is 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 and shall certify 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
: Part A of the Application certifies
			 that a building is a Certified Historic Structure, a Certified Historic
			 Residential Structure, or a Qualified Non-historic Structure and shall be
			 completed for all buildings to be included in the Project. Part A of the
			 Application 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 may file Part A
			 of the Application with the Commission at any time before or simultaneously
			 with the Part B.
(2) Part A shall
			 include enough information to determine whether a building is eligible for
			 designation as a Certified Historic Structure, a Certified Historic Residential
			 Structure, or a Qualified Non-historic Structure. The 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, a
			 Certified Historic Residential Structure, or a Qualified Non-historic
			 Structure; color photographs printed on photographic paper showing general
			 views and all features discussed in the description; and a map indicating the
			 location of the building.
(3)
			 Applicants are encouraged to contact Commission staff in the development of
			 Part A of the Application when buildings have not been previously determined to
			 be eligible for the National Register.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.08 - Tax Credit Certificate

Current through Register Vol. 42, No. 9, June 28, 2024
A Tax Credit Certificate may only be issued by the Commission
				once its staff has reviewed Part C and determined that the substantial
				rehabilitation follows the Standards and has been completed in accordance with
				the Rehabilitation Plan approved by the Commission. In addition, a Tax Credit
				Certificate may only be issued by the Commission once its staff has determined
				that expenditures incurred with respect to the Approved Rehabilitation Plan
				appear to be consistent with a cost and expense certification: prepared by a
				licensed certified public accountant that is not an affiliate of the Owner,
				certifying the total qualified rehabilitation expenditures and the total amount
				of tax credits against any state tax due; and, if the qualified rehabilitation
				expenditures exceed two hundred thousand dollars ($200,000), a cost and expense
				certification audited by the licensed certified public accountant. For the
				purposes of these regulations, the affiliate shall mean independence for
				accounting purposes. The cost and expense certification shall include a
				certification by the licensed certified public accountant that the costs and
				expenses meet the requirements of this Program. The Commission shall issue a
				Tax Credit Certificate once it has received an appraisal of the Property after
				rehabilitation prepared by an independent appraiser who is a Member of the
				Appraisal Institute (MAI) and is a licensed real estate appraiser. A separate
				Tax Credit Certificate shall be issued for any supplemental Tax Credit
				Allocation Reservations that have been granted by the Commission for the
				Project.
The Commission shall issue a Tax Credit Certificate once it has
				received all Application fees due and the Applicant has met all other
				requirements of these regulations.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.09 - Project Commencement And Completion

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Applicants shall commence their plan of
			 work and shall have spent no less than twenty percent (20%) of the estimated
			 cost of qualified rehabilitation expenditures within eighteen (18) months of
			 the date of the issuance of the letter from the Commission granting the Tax
			 Credit Allocation Reservation ["anniversary"]. The Applicant will notify the
			 Commission in writing no later than thirty (30) calendar days after the
			 anniversary that twenty percent (20%) of the estimated cost of rehabilitation
			 was expended by the anniversary. Failure to so notify the Commission will
			 terminate the Project and the Tax Credit Allocation Reservation will be
			 rescinded. The Applicant may re-apply for the Program, but the Application will
			 be considered to be a new Application.
(2) A Project's completion will be the date
			 that it is placed in service in accordance with these regulations. The
			 completion date must occur within the timeframe specified in Part B of the
			 application. The Applicant shall submit Part C of the Application in accordance
			 with these regulations and with the appropriate cost and expense certification
			 within thirty (30) days of completion.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.11 - Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
Applicants or their duly authorized representatives may appeal
				any official decisions made by the Commission. This includes all reservations,
				approvals, and denials, made by the Commission with regard to an Application
				and Rehabilitation Plan submitted under these regulations. Appeals are an
				administrative review and not an adjudicative proceeding. Appeals must be
				requested in writing by the Applicant or duly authorized representative within
				thirty (30) days of the receipt by the owner or the owner's duly authorized
				representative of the decision being appealed. The Executive Director of the
				Commission or his designee shall determine if a hearing is necessary and if so
				the appeal will be scheduled within sixty (60) days of the request. The
				Executive Director or his designee will coordinate with the Applicant a date
				and time that would be mutually acceptable to both parties. All appeals will be
				held at the Alabama Historical Commission offices. The Applicant will have a
				reasonable opportunity to present information in support of its appeal. The
				Executive Director of the Commission or his designee will then have thirty (30)
				days to issue a decision in writing as to whether or not to grant the request
				made in the appeal.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.12 - Expiration Of The Tax Credits

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In the year in which the Certified
			 Rehabilitation is placed into service, the Commission shall provide notice of
			 the Certified Rehabilitation to the taxing authority responsible for the
			 assessment of ad valorem taxes, along with a copy of the appraisal provided by
			 the Owner. Upon notification, the taxing authority responsible for assessing ad
			 valorem taxes shall complete a new assessment of ad valorem taxes for the tax
			 year in which the building is placed in service.
(2) The Commission shall, in consultation
			 with the department, report to the Legislature in the third year following
			 passage of this act, and annually thereafter, on the overall economic activity,
			 usage, and impact to the state from the substantial rehabilitation of Qualified
			 Structures for which tax credits have been allowed.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-23 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-23-.13 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
The Program shall expire on May 15, 2016. Projects that have
				received a Tax Credit Allocation Reservation on or before that date will still
				be eligible to receive tax credits as long as the Project meets all other
				requirements of the Program.
Author:
Chloe Mercer, David Schneider
Statutory Authority:
Act 2013-241
The
				amendment to this section by
				Alabama
				Administrative Monthly Volume XXXII, Issue No. 12, September 30,
				2014, file. 9/3/2014 is not yet
				available.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-24 - FEES › Section 460-X-24-.01 - Category Of Fees In This Rule

Current through Register Vol. 42, No. 9, June 28, 2024
Fees and other charges that are not found elsewhere in the
				agency's rules.
Author:
John Powell, Mark Driscoll
Statutory Authority:
Code of Ala.
				  1975
, §
										41-9-249(5)
				  (15).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-24 - FEES › Section 460-X-24-.02 - Table Of Fees

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Properties Operated by the Alabama Historical Commission. The Table of Fees in
			 Appendix A shall be applicable to historic sites, properties and facilities
			 owned and operated by the Alabama Historical Commission and shall be adhered to
			 by The Alabama Historical Commission when collecting fees from persons or
			 groups as indicated. There will be no exceptions, reductions or increases for
			 persons or groups who make use of the agency's facilities or are admitted to
			 the historic sites.
(2) Properties
			 Operated by Other Entities. For the properties: Belle Mont, Fendall Hall,
			 Gaineswood and Magnolia Grove owned by the Alabama Historical Commission, but
			 which are operated by entities other than the Alabama Historical Commission,
			 all fees charged to the public by such entities shall be posted at the site in
			 a conspicuous place visible to the public. Posted fees charged shall be adhered
			 to in a consistent and fair manner to all persons or groups who make use of the
			 facilities or are admitted to the historic site. The Alabama Historical
			 Commission Annual Pass shall be honored by such entities for standard admission
			 to the historic site. Such entities are not required to accept the Annual Pass
			 for discounts, special events, tours or additional services beyond a standard
			 admission.
Authors
: John Powell, Mark Driscoll, Stephen
				  McNair
Statutory Authority
:
Code of Ala.
				  1975
, §
										41-9-249(5)(15).
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-25 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-25-.01 - 2017-2027 Alabama Historic Rehabilitation Tax Credit

Current through Register Vol. 42, No. 9, June 28, 2024
The Purpose of Act 2017-380 and Act 2021-431 of the Alabama
				legislature is to provide a twenty-five percent (25%) refundable income tax
				credit against the tax liability of the taxpayer for the rehabilitation of
				historic buildings. The Rule Amendments arising from Act 2021-431 are
				retroactive to the effective date of Act 2021-431, May 14,
				2021.
Author:
Chloe Mercer; Lee Anne Wofford
Statutory Authority:
Act 2017-380; Act
				  2021-431.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-25 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-25-.04 - Restrictions On Previous Work

Current through Register Vol. 42, No. 9, June 28, 2024
Before beginning any substantial rehabilitation work on a
				Certified Historic Structure, the Applicant shall submit a Complete Application
				and Rehabilitation Plan to the Commission and an estimate of the Qualified
				Rehabilitation Expenditures under the Rehabilitation Plan. The Applicant may
				incur Qualified Rehabilitation Expenditures, no earlier than six months before
				the submission of the Application and Rehabilitation Plan, that are limited to
				architectural, engineering, and land surveying fees and related soft costs and
				any costs related to the protection of the Certified Historic Structure from
				deterioration. All such work shall be described in the Part B Application and
				shall meet the Standards. If the Commission determines that any of said work is
				not consistent with the Standards, the Part B will be denied. For the purpose
				of this Program, the protection of the Certified Historic Structure from
				deterioration shall mean emergency or temporary measures necessary to prevent
				water penetration, deter vandalism, or stabilize building components likely to
				otherwise collapse. Emergency of temporary measures included as Qualified
				Rehabilitation Expenditures and performed no earlier than six months prior to
				the Application submission must be justified and certified by a licensed
				architect or engineer.
Author:
Chloe Mercer; Lee Anne Wofford
Statutory Authority:
Act 2017-380; Act
				  2021-431.
Alabama Administrative Code › Title 460 - ALABAMA HISTORICAL COMMISSION › Chapter 460-X-25 - ALABAMA HISTORIC REHABILITATION TAX CREDIT › Section 460-X-25-.06 - Application Review Process

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Delivery
. Applications for the Program will be
			 accepted beginning November 1, 2017, and continuously thereafter through the
			 final Application Period in 2027, provided the $200,000,000 cap for the program
			 has not been reached. Printed and signed Applications must be delivered to the
			 Commission. Emailed and faxed versions of the Application are not accepted. It
			 is strongly encouraged that all Applications and other documents be mailed via
			 a method that confirms delivery. The Commission will not be held responsible
			 for materials that are mailed but not received.
(2)
Staff Review
.
			 Commission staff shall review Applications for all projects submitted during
			 the Application Period and forward Qualifying Projects to the Committee. If
			 Part A or Part B Applications do not provide requested information or
			 sufficient information to determine whether or not a property is a Certified
			 Historic Structure or whether or not the Rehabilitation Plan is consistent with
			 the Standards, the Applicant will have an opportunity to provide additional
			 information within a timeframe determined by Commission staff. If the Applicant
			 fails to provide the requested information in the timeframe determined by
			 staff, the Project will be considered incomplete and will not be recommended to
			 the Committee as a Qualifying Project from that Application Period. The
			 Applicant will have one additional opportunity to provide requested information
			 to staff during the following Application Period, and if it is not received
			 during this timeframe, the Application will be disapproved. A new Application
			 may be resubmitted but shall be charged a new Application fee.
(a) Commission staff will review Part A as
			 more fully described below to determine whether or not the building in question
			 is a Certified Historic Structure. The commission will require an Owner to
			 confirm that the property does not meet the definition of Disqualifying Use, as
			 described in
			 460-X-25-.02.
(b) Commission staff will then review Part B
			 as more fully described below to determine whether or not the Project meets the
			 eligibility requirements for the Program and for the Project's compliance with
			 the Standards.