Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 17. OFFICE OF COMMUNITY AND RURAL AFFAIRS |
Article 17IAC2. STATE HISTORIC REHABILITATION TAX CREDIT |
Rule 17IAC2-2. Definitions |
Section 17IAC2-2-7. "Paving and landscaping costs" defined
Latest version.
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"Paving and landscaping costs" means costs incurred in paving and landscaping that are unrelated to sustaining vegetative cover that contributes to the significance of the historic property. (Office of Community and Rural Affairs; 17 IAC 2-2-7; 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 23-2-7) to the Office of Community and Rural Affairs (17 IAC 2-2-7) by P.L.166-2014, SECTION 21, effective January 1, 2015.