§ 44-33.1-2 - Definitions.
SECTION 44-33.1-2
§ 44-33.1-2 Definitions. – As used in this chapter:
(1) "Certified maintenance or rehabilitation" means anymaintenance or rehabilitation of a historic residence consistent with thehistoric character of that historic residence as determined in accordance withguidelines promulgated by the commission.
(2) "Commission" means the state historical preservationcommission created pursuant to § 42-45-2.
(3) "First user" means the first person to occupy a historicresidence following the completion of a certified maintenance orrehabilitation. In order to be eligible, the first user must be the owner ofthe historic residence at the time the tax credit is claimed.
(4) "Historic residence" means a historic residentialstructure that is not of a character subject to federal depreciation allowancepursuant to 26 U.S.C. § 167 or § 168 and is:
(i) Listed individually in the state register of historicplaces; or
(ii) Located in a district listed in the state register ofhistoric places and certified by the commission as contributing to the historiccharacter of that district; or
(iii) Located in a local historic district zone as designatedby a city or town under § 45-24.1-1 and certified by the commission ascontributing to the historic character of that historic district zone; or
(iv) Designated by a city or town as an individual structuresubject to regulation by a historic district commission under § 45-24.1-1.