Alabama Administrative Code
Title 460 - ALABAMA HISTORICAL COMMISSION
Chapter 460-X-4 - TAX ACT CERTIFICATION
Section 460-X-4-.02 - Forms And Instructions

Universal Citation: AL Admin Code R 460-X-4-.02
Current through Register Vol. 43, No. 02, November 27, 2024

Historic Preservation Certification application forms with instructions, the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings, and a U.S. Department of the Interior pamphlet entitled "Review of Rehabilitation Work" are available at no cost from the Alabama Historical Commission. Part 1 of the certification application is an evaluation of significance which is used to determine if the property is eligible to receive tax benefits and Part 2 is a description of the rehabilitation which is used to determine if the rehabilitation work meets the Secretary of the Interior's Standard for Rehabilitation. The Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings lists the requirements for rehabilitation projects and Guidelines to Interpret the Standards Review of Rehabilitation Work describes how the rehabilitation is reviewed.

Author: David Hughes

Statutory Authority: Code of Ala. 1975, § 41-9-249(12).

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