Montana Title 15. Taxation § 15-24-1602. Definitions

(1) “Board” means the local review board as provided in 15-24-1605.

(2) “Certification” means approval by the board or state historic preservation office of a property's qualification for the property tax abatement under the terms of this part.

(3) “Contributing” means a building, site, structure, or object with historic architectural qualities, historic association, or archaeological value for which a property is significant because:

(4) “Rehabilitation” means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary use while preserving those features of the property that are significant to its historical, architectural, and cultural values.

(5) “Restoration” means the process of accurately recovering the form, details, and setting of a property as it appeared when it was originally built or constructed by removing later work or replacing missing earlier work.