North Carolina Administrative Code › Title 07 - Natural and Cultural Resources › Chapter 04 - ARCHIVES AND HISTORY › Subchapter R - ARCHAEOLOGY AND HISTORIC PRESERVATION SECTION › Section .0900 - TAX ACT CERTIFICATION REVIEW › Section 04R .0919 - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For purposes of
				  Rules .0918 through .0925 of this Section:
(1)
				  "Certified historic district" is defined in
				  36 C.F.R.
				  67.2 and
				  26 USCS 47.
(2) "Certified historic structure" is defined in
				  36 C.F.R.
				  67.2 and
				  26 U.S.C. Section 47.
(3) "Certified rehabilitation" is defined in:
(A)
												36 C.F.R.
				  67.2 for income-producing structures;
				  and
(B)
												G.S.
				  105-129.106(c)(1) for
				  non-income-producing structures.
(4) "C.F.R." means the Code of Federal
				  Regulations.
(5) "Department of the
				  Interior" means the United States Department of the Interior.
(6) "Discrete property parcel" is defined in
				  G.S.
				  105-129.106(c)(2).
(7) "Historic district" is defined in
				  36 C.F.R.
				  67.2.
(8) "Income-producing" refers to a certified
				  historic structure that qualifies a taxpayer for a federal income tax credit under
				  Section 47 of the Internal Revenue Code.
(9) "Inspection" is defined in
				  36 C.F.R.
				  67.2. For purposes of this definition, "Authorized
				  Representative of the Secretary" means a representative of the State Historic
				  Preservation Officer.
(10) "Integrity"
				  means "historic integrity" as defined in NPS publication How to Apply the National
				  Register Criteria for Evaluation: Bulletin 15. How to Apply the National Register
				  Criteria for Evaluation: Bulletin 15 is hereby incorporated by reference, including
				  subsequent amendments and editions. The Historical Commission has copies of the
				  Bulletin available for inspection or it can be accessed online at no charge at
				  https://www.nps.gov/nr/publications/bulletins/nrb15/.
(11) "National Park Service" (NPS) means the
				  division within the United States Department of the Interior responsible for
				  administering national parks and historic preservation programs.
(12) "National Register Historic District" means
				  any historic district listed in the National Register of Historic Places.
(13) "National Register Nomination" means the
				  documentation for a resource that includes the National Register Nomination Form NPS
				  10-900 with accompanying continuation sheets, maps, and photographs, prepared in
				  accord with requirements and guidance in the NPS publication How to Complete the
				  National Register Registration Form: Bulletin 16A. How to Complete the National
				  Register Registration Form: Bulletin 16A is hereby incorporated by reference,
				  including subsequent amendments and editions. The Historical Commission has copies
				  of the Bulletin available for inspection or it can be accessed online at
https://www.nps.gov/nr/publications/bulletins/nrb16a/
.
(14) "National Register of Historic Places" is
				  defined in 36 C.F.R.
				  67.2.
(15) "Non-income-producing" refers to a certified
				  historic structure that does not qualify a taxpayer for a federal income tax credit
				  under Section 47 of the Internal Revenue Code.
(16) "Owner" means a person, partnership,
				  corporation, or public agency holding a fee-simple interest in a property or any
				  other person or entity recognized by the North Carolina Department of Revenue for
				  purposes of the applicable tax benefits.
(17) "Period of significance" is defined in NPS
				  publication How to Complete the National Register Registration Form: Bulletin 16A.
				  How to Complete the National Register Registration form is incorporated by reference
				  as provided in Subparagraph (a)(13) of this Rule.
(18) "Property" is defined in
				  36 C.F.R.
				  67.2.
(19) "Rehabilitation" is defined in
				  36 C.F.R.
				  67.2.
(20) "Secretary of the Interior" means the
				  Secretary of the United States Department of the Interior or the designee authorized
				  to carry out his or her responsibilities.
(21) "Standards for Rehabilitation" means the
				  Secretary of the Interior's "Standards for Rehabilitation" as cited in the Code of
				  Federal Regulations, 36 C.F.R.
				  67.
(22) "State Historic Preservation Office (HPO)"
				  means the section within the North Carolina Office of Archives, History, and Parks
				  responsible for administering historic preservation programs.
(23) "State Historic Preservation Officer (SHPO)"
				  is defined in G.S.
				  105-129.105(c)(7) for
				  income-producing rehabilitation projects, and
				  G.S.
				  105-129.106(c)(6) for
				  non-income-producing rehabilitation projects.
(24) "State-certified historic structure" is
				  defined in G.S.
				  105-129.106(c)(5).
(25) "Structure" means "building" as defined by
				  36 C.F.R.
				  60.3(a), and includes houses,
				  barns, churches, hotels, warehouses, and mills. Objects and sites as defined in
				  36 C.F.R.
				  60.3(j) and (l) shall not qualify
				  as structures.