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Agenda - 12-15-1998 - 8s
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Agenda - 12-15-1998 - 8s
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5/14/2013 12:54:40 PM
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BOCC
Date
12/15/1998
Meeting Type
Regular Meeting
Document Type
Agenda
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8s
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Minutes - 19981215
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\Board of County Commissioners\Minutes - Approved\1990's\1998
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16 <br />` October 21, 1998 <br />Page 2 <br />Listing in the National Register is largely an honorary designation that can also crenerate <br />substantial benefits for the property owner. It provides a measure of protection from any <br />state or federally funded or licensed project that might affect the property. In addition, the <br />Tax Reform Act of 1986 provides for a federal income tax credit of twenty percent for the <br />rehabilitation of income - producing properties (commercial or residential rental) that are <br />listed in the National Register. Also, effective January 1998, taxpayers who receive the <br />federal income tax credit are allowed to take a twenty percent credit against North <br />Carolina income taxes. Likewise, a state tax credit of thirty percent of the cost of <br />qualifying rehabilitations offers aid to owners of non - income - producing historic structures. <br />Please note that National Register listing does not restrict a private owner's use of his or <br />her property. <br />If you have questions about the National Register program, please contact the National <br />Register Coordinator at the address and telephone number shown at the end of National <br />Register Fact Sheet 3. <br />Sincerely, <br />rte. <br />Jeffrey J. Crow <br />State Historic Preservation Officer <br />JJC/hlb <br />enclosures <br />cc: Donald Belk, Orange County Planning Department <br />
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