07 NCAC 04R .0909          SCOPE OF RULES AND OVERVIEW OF STATUTORY AUTHORITY

(a)  Rules .0901 - .0908 of this Section relate to recommendations made by the State Historic Preservation Officer (SHPO) to the Secretary of the Interior in connection with federal tax incentives involving the rehabilitation of income-producing historic properties. 

(b)  The SHPO makes certifications of historic significance and certifications of rehabilitation in connection with state tax incentives involving the rehabilitation of non-income-producing historic properties.  The rules .0909 - .0915 of this Section are applicable to these certifications.

(c)  The procedures for obtaining certifications are set forth in Rules .0909 - .0915 of this Section.  Owners wishing certifications shall provide sufficient documentation to the SHPO to make certification decisions.  These procedures shall be applicable to future and pending certification requests except as otherwise provided herein.

(d)  Requests for certifications and approvals of proposed rehabilitation work shall be sent by an owner to the SHPO for review.  All certification decisions shall be made by the SHPO based upon review by HPO staff of the application and supporting documentation.

(e)  Rule .0916 of this Section relates to fees charged for reviewing income-producing and nonincome-producing rehabilitation certification requests.

(f)  The SHPO makes certifications of rehabilitation in connection with state tax incentives involving the rehabilitation of income-producing historic properties. Rule .0917 of this Section is applicable to the coordination with the Federal Certified Historic Rehabilitation Program for these rehabilitation certification requests.

 

History Note:        Authority G.S. 105-129.35; 105-129.36A; 105-130.42; 105-151.23;

Temporary Adoption Eff. January 1, 1998;

Eff. August 1, 1998;

Amended Eff. November 1, 2004;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015;

Temporary Amendment Eff. January 1, 2016;

Temporary Amendment Expired Eff. October 11, 2016.