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

Universal Citation: AL Admin Code R 460-X-23-.04
Current through Register Vol. 43, No. 02, November 27, 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.

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