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 3 - CERTIFIED LOCAL GOVERNMENTS ACTING AS REVIEWING ENTITIES

Current through Register Vol. 47, No. 5, March 10, 2024

3.1 Each Certified Local Government must determine by resolution or ordinance to act as a Reviewing Entity.

3.2 Each Certified Local Government will continue to serve as a Reviewing Entity until:

(a) The determination is rescinded by the Certified Local Government by resolution or ordinance;

(b) The Certified Local Government fails to report credits issued to the Historical Society as required in Section 12 of these Rules and is notified by Historical Society of the termination of its Reviewing Entity status; or

(c) The Certified Local Government fails to attend training provided by the Historical Society for Reviewing Entities for more than 24 months and is notified by the Historical Society of the termination of its Reviewing Entity status.

3.3 A Certified Local Government may only review applications for Certified Historic Structures located within its jurisdictional boundaries.

3.4 A Certified Local Government must make publicly available any designated local preservation requirements. If local preservation ordinances or design guidelines apply to a particular project, a Certified Local Government will make compliance with the local preservation ordinances and design guidelines a condition of approval of either an application and Rehabilitation Plan or a request for final approval of qualified rehabilitation expenses.

3.5 The Historical Society may audit the process, procedures, and decisions of any CLG serving as a reviewing entity.

Disclaimer: These regulations may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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