SECTION .0900 ‑ TAX ACT CERTIFICATION REVIEW

 

07 NCAC 04R .0901          PURPOSE

The State Historic Preservation Officer (SHPO) is

responsible for making substantive judgments as to whether a structure meets

the criteria for listing in the National Register of Historic Places or the

"Secretary's Standards for Evaluating Structures within Registered

Historic Districts" and whether the rehabilitation of a certified historic

structure meets the "Secretary's Standards for Rehabilitation" and for

forwarding the recommendations to the Secretary of the Interior within the

prescribed time period.

 

History Note:        Authority G.S. 121‑8; 26 U.S.C. 46‑48;

26 U.S.C. 170; 26 U.S.C. 191; 26 C.F.R. Part 1;

36 C.F.R. 67;

Eff. February 1, 1985;

Amended Eff. June 1, 1989;

Pursuant to G.S. 150B-21.3A, rule is necessary without

substantive public interest Eff. July 26, 2015.