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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 17. OFFICE OF COMMUNITY AND RURAL AFFAIRS |
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Article 17IAC2. STATE HISTORIC REHABILITATION TAX CREDIT |
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Rule 17IAC2-2. Definitions |
Section 17IAC2-2-4. "Historic property" defined
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"Historic property" means any historic site, historic structure, or other personal or real property located on or in a historic site or historic structure. (Office of Community and Rural Affairs; 17 IAC 2-2-4; filed Nov 4, 1999, 10:04 a.m.: 23 IR 549; readopted filed Aug 4, 2005, 6:00 p.m.: 28 IR 3661; readopted filed Jul 28, 2011, 10:28 a.m.: 20110824-IR-312110103RFA) NOTE: Transferred from the Natural Resources Commission (312 IAC 23-2-4) to the Office of Community and Rural Affairs (17 IAC 2-2-4) by P.L.166-2014, SECTION 21, effective January 1, 2015.