Iowa Administrative Code
Agency 223 - Historical Division
Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits
Rule 223-48.3 - Eligible Property

Universal Citation: IA Admin Code 223-48.3

Current through Register Vol. 47, No. 6, September 18, 2024

"Eligible property" means property for which a taxpayer may receive the historic preservation and cultural and entertainment district tax credit computed under this chapter and includes all of the following:

1. Property listed on the National Register of Historic Places or eligible for such listing.

2. Property designated as of historic significance to a district listed in the National Register of Historic Places or eligible for such designation.

3. Property or district designated a local landmark by a city or county ordinance.

4. A bam constructed prior to 1937.

Disclaimer: These regulations may not be the most recent version. Iowa 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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.