Resultats Foulees GRUFFY 2011 - Avoc

1 central business district or any registered historic districts2 against the tax liability of the taxpayer for the rehabilitation,3 preservation and development of historic structures.4 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:5 Section 1. The provisions of this act shall only apply6 to any downtown core area or central business district or any7 registered historic districts in any Class 1, Class 2, and Class8 3 municipalities.9 Section 2. As used in this act, the following terms10 shall have the following meanings:11 (1) ALABAMA CERTIFIED HISTORIC STRUCTURE. Building12 certified by the Alabama Historical Commission as individually13 listed in the National Register of Historic Places, eligible for14 listing on the National Register of Historic Places, or certified15 by the Alabama Historical Commission as contributing to the16 historic significance of a National Register District.17 (2) ALABAMA CERTIFIED REHABILITATION. Repairs or18 alterations to a certified historic structure that is certified19 by the Alabama Historical Commission as meeting the United States20 Secretary of the Interior’s Standards for Rehabilitation, or to21 non-historic structures built before 1936 which are certified by22 the commission as meeting the requirements contained in Section23 47(c)(1)(a) and (b) of the Internal Revenue Code.Page 2