“Qualified historical property” for purposes of this article, means privately owned property which is not exempt from property taxation and which meets either of the following:
(a) Listed in the National Register of Historic Places or located in a registered historic district, as defined in Section 1.191-2(b) of Title 26 of the Code of Federal Regulations.
Terms Used In California Government Code 50280.1
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Education Code 19429
- County: includes city and county. See California Education Code 19428
- State: means the State of California, unless applied to the different parts of the United States. See California Education Code 19427
(b) Listed in any state, city, county, or city and county official register of historical or architecturally significant sites, places, or landmarks.
(Added by Stats. 1985, Ch. 965, Sec. 2.)