Mich. Admin. Code R. 206.152 - Definitions
Rule 2.
(1) As used
in these rules:
(a) "Federal secretary " means
the United States secretary of the interior, or a designee authorized by the
secretary, in the course of carrying out the secretary's responsibilities to
certify historic significance, rehabilitation plans, and rehabilitation work
under federal law.
(b) "Inspection "
means a visit by an authorized representative of the center to a certified or
potentially certified historic resource for the purposes of reviewing and
evaluating the significance of the historic resource or the ongoing or
completed rehabilitation or for the purpose of determining whether an
unapproved alteration to the completed rehabilitation was made during the 5
years after the tax year in which a tax credit was claimed.
(c) "Michigan historical center " or "center"
means the state historic preservation office of the Michigan historical center
of the department of state or its successor agency .
(d) "Owner " means a person, partnership,
corporation, or public body holding a fee simple interest in a resource or
any
(e) "Rehabilitation " means the
process of returning a building, structure, or other historic resource to a
useful state, through repair or alteration, which makes possible an efficient
or a functional use while preserving the portions and features of the historic
resource that are significant to its historical, architectural, and cultural
values.
(f) "Standards and
guidelines " means the federal secretary's standards for rehabilitation and
guidelines for rehabilitating historic buildings set forth in, and authorized
by,
36 C.F.R. section
67.7.
(g) "Tax credit " means a credit against a
federal tax as allowed by section 47(a)(2) of the internal revenue code of
1990,
26 U.S.C. section
47, or against a state tax as allowed by
section 266 of 1967 PA 281, MCL 206.266, or section 39c of 1975 PA 228, MCL
208.39c.
(2) A word or
term defined in section 266 of 1967 PA 281, MCL 206.266, or section 39c of 1975
PA 228, MCL 208.39c, has the same meaning when used in these rules.
Notes
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