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North Carolina General Statutes Chapter 105. Taxation § 105-129.70. Definitions

Current as of January 01, 2023 | Updated by Findlaw Staff

The following definitions apply in this Article:

(1) Certified historic structure.--Defined in section 47 of the Code.

(2) Certified rehabilitation.--Defined in G.S. 105-129.36.

(3) Cost certification.--The certification obtained by the State Historic Preservation Officer from the taxpayer of the amount of the qualified rehabilitation expenditures or the rehabilitation expenses incurred with respect to a certified rehabilitation of an eligible site.

(3a) Development tier area.--Defined in G.S. 143B-437.08.

(4) Eligibility certification.--The certification obtained from the State Historic Preservation Officer that the applicable facility comprises an eligible site.

(5) Eligible site.--A site located in this State that satisfies all of the following conditions:

a. It was used as a manufacturing facility or for purposes ancillary to manufacturing, as a warehouse for selling agricultural products, or as a public or private utility.

b. It is a certified historic structure or a State-certified historic structure.

c. It has been at least eighty percent (80%) vacant for a period of at least two years immediately preceding the date the eligibility certification is made.

d. Repealed by S.L. 2008-107, § 28.4(a), eff. Jan. 1, 2008.

(6) Repealed by Session Laws 2006-252, s. 2.22, effective January 1, 2007.

(7) Pass-through entity.--Defined in G.S. 105-228.90.

(8) Qualified rehabilitation expenditures.--Defined in section 47 of the Code.

(9) Rehabilitation expenses.--Defined in G.S. 105-129.36.

(10) State-certified historic structure.--Defined in G.S. 105-129.36.

(11) State Historic Preservation Officer.--Defined in G.S. 105-129.36.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-129.70. Definitions - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-129-70/

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