Code of Colorado Regulations
1504 - Department of Higher Education
1504 - Historical Society
8 CCR 1504-10 - INCOME TAX CREDIT FOR QUALIFIED COSTS INCURRED IN PRESERVATION OF QUALIFIED RESIDENTIAL STRUCTURES
Section 2 - DEFINITIONS
Current through Register Vol. 47, No. 5, March 10, 2024
2.1 "Certified Historic Structure" with regard to a residential structure means a property located in Colorado that has been certified by the Historical Society or other Reviewing Entity because it has been:
2.2 "Certified Local Government" means any local government that has been certified by the Historical Society in accordance with federal law.
2.3 "Certified Rehabilitation" means repairs or alterations to a Certified Historic Structure that have been certified by the Historical Society or other Reviewing Entity as meeting the standards for rehabilitation of the United States Secretary of the Interior. These Rules provide information about those standards.
2.4 "Contributing Property" means property that adds to the sense of time, place, and historical development of a historic district as determined by the Historical Society or other Reviewing Entity.
2.5 "Designated" means established by local preservation ordinance.
2.6 "Historical Society" means the State Historical Society of Colorado, also known as History Colorado, or any successor entity.
2.7 "Owner" as it applies to a residential structure means any taxpayer filing a state tax return or any entity that is exempt from federal income taxation pursuant to section 501(c) of the internal revenue code, as amended, that owns:
2.8 "Qualified residential structure" means a non-income producing and owner-occupied residential property located in Colorado that is:
2.9 "Rehabilitation Plan" means construction plans and specifications for the proposed rehabilitation of a Qualified Residential Structure that is in sufficient detail to enable the Reviewing Entity to evaluate whether the structure is in compliance with the standards set forth in these Rules. These Rules provide information below about the details that must be included in a Rehabilitation Plan.
2.10 "Reviewing Entity" means: