[Code of Federal Regulations]
[Title 36, Volume 1]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 36CFR67.2]

[Page 373-374]
 
              TITLE 36--PARKS, FORESTS, AND PUBLIC PROPERTY
 
      CHAPTER I--NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR
 
PART 67_HISTORIC PRESERVATION CERTIFICATIONS PURSUANT TO SEC. 48(g) AND SEC. 170(h) OF THE INTERNAL REVENUE CODE OF 1986--Table of Contents
 
Sec. 67.2  Definitions.

    As used in these regulations:
    Certified Historic Structure means a building (and its structural 
components) which is of a character subject to the allowance for 
depreciation provided in section 167 of the Internal Revenue Code of 
1986 which is either:
    (a) Individually listed in the National Register; or
    (b) Located in a registered historic district and certified by the 
Secretary as being of historic significance to the district.
    Portions of larger buildings, such as single condominium apartment 
units, are no independently considered certified historic structures. 
Rowhouses, even with abutting or party walls, are considered as separate 
buildings. For purposes of the certification decisions set forth in this 
part, a certified historic structure encompasses the historic building 
and its site, landscape features, and environment, generally referred to 
herein as a ``property'' as defined below. The NPS decision on listing a 
property in the National Register of Historic Places, including boundary 
determinations, does not limit the scope of review of the rehabilitation 
project for tax certification purposes. Such review will include the 
entire historic property as it existed prior to rehabilitation and any 
related new construction. For purposes of the charitable contribution 
provisions only, a certified historic structure need not be depreciable 
to qualify; may be a structure other than a building; and may also be a 
remnant of a building such as a facade, if that is all that remains. For 
purposes of the other rehabilitation tax credits under section 48(g) of 
the Internal Revenue Code, any property located in a registered historic 
district is considered a certified historic structure so that other 
rehabilitation tax credits are not available; exemption from this 
provision can generally occur only if the Secretary has determined, 
prior to the rehabilitation of the property, that it is not of historic 
significance to the district.
    Certified Rehabilitation means any rehabilitation of a certified 
historic structure which the Secretary has certified to the Secretary of 
the Treasury as being consistent with the historic character of the 
certified historic structure and, where applicable, with the district in 
which such structure is located.
    Duly Authorized Representative means a State or locality's Chief 
Elected Official or his or her representative who is authorized to apply 
for certification of State/local statutes and historic districts.
    Historic District means a geographically definable area, urban or 
rural, that possesses a significant concentration, linkage or continuity 
of sites, buildings, structures or objects united historically or 
aesthetically by plan or physical development. A district may also 
comprise individual elements separated geographically during the period 
of significance but linked by association or function.
    Inspection means a visit by an authorized representative of the 
Secretary or a SHPO to a certified historic structure for the purposes 
of reviewing and evaluating the significance of the structure and the 
ongoing or completed rehabilitation work.
    National Register of Historic Places means the National Register of 
districts, sites, buildings, structures, and

[[Page 374]]

objects significant in American history, architecture, archeology, 
engineering, and culture that the Secretary is authorized to expand and 
maintain pursuant to section 101(a)(1) of the National Historic 
Preservation Act of 1966, as amended. The procedures of the National 
Register appear in 36 CFR part 60 et seq.
    Owner means a person, partnership, corporation, or public agency 
holding a fee-simple interest in a property or any other person or 
entity recognized by the Internal Revenue Code for purposes of the 
applicable tax benefits.
    Property means a building and its site and landscape features.
    Registered Historic District means any district listed in the 
National Register or any district which is:
    (a) Designated under a State or local statute which has been 
certified by the Secretary as containing criteria which will 
substantially achieve the purpose of preserving and rehabilitating 
buildings of significance to the district, and
    (b) Certified by the Secretary as meeting substantially all of the 
requirements for the listing of districts in the National Register.
    Rehabilitation means the process of returning a building or 
buildings to a state of utility, through repair or alteration, which 
makes possible an efficient use while preserving those portions and 
features of the building and its site and environment which are 
significant to its historic, architectural, and cultural values as 
determined by the Secretary.
    Standards for Rehabilitation means the Secretary's Standards for 
Rehabilitation set forth in section 67.7 hereof.
    State Historic Preservation Officer means the official within each 
State designated by the Governor or a State statute to act as liaison 
for purposes of administering historic preservation programs within that 
State.
    State or Local Statute means a law of a State or local government 
designating, or providing a method for the designation of, a historic 
district or districts.

[54 FR 6771, Feb. 26, 1990, as amended at 62 FR 30235, June 3, 1997]