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Texas Tax Code - TAX § 172.101. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171

(b) In this chapter :

(1) “Certified historic structure” means a property in this state that is:

(A) listed individually in the National Register of Historic Places;

(B) designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code;  or

(C) certified by the commission as contributing to the historic significance of:

(i) a historic district listed in the National Register of Historic Places;  or

(ii) a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9.

(2) “Certified rehabilitation” means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7.

(3) “Commission” means the Texas Historical Commission.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 172.101. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-172-101/

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