certified historic structure

(3) Certified historic structure defined (A) In general The term “certified historic structure” means any building (and its structural components) which— (i) is listed in the National Register, or (ii) is located in a registered historic district and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district. (B) Registered historic district The term “registered historic district” means— (i) any district listed in the National Register, and (ii) any district— (I) which is designated under a statute of the appropriate State or local government, if such statute is certified by the Secretary of the Interior to the Secretary as containing criteria which will substantially achieve the purpose of preserving and rehabilitating buildings of historic significance to the district, and (II) which is certified by the Secretary of the Interior to the Secretary as meeting substantially all of the requirements for the listing of districts in the National Register.

Source

26 USC § 47(c)(3)


Scoping language

For purposes of this section
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