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. 43, No. 02, November 27, 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.
(2) Amendment Sheet. Changes to the Project not anticipated in the original Application shall be submitted to the Commission on an Amendment Sheet. The Amendment Sheet 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, telephone number, and taxpayer identification number or social security number; indication regarding which part or parts of the Application is being amended; and photographs printed on photographic paper or other drawings or exhibits that illustrate the proposed changes to the Project.
(3) Functionally Related Structures. For rehabilitation projects involving more than one Qualified 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.
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.