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

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.