North Carolina General Statutes 105-129.70. (See note for repeal) Definitions
The following definitions apply in this Article:
(1) Certified historic structure. – Defined in section 47 of the Code.
Terms Used In North Carolina General Statutes 105-129.70
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
(2) Certified rehabilitation. – Defined in N.C. Gen. Stat. § 105-129.36
(3) Cost certification. – The certification obtained by the State Historic Preservation Officer from the taxpayer of the amount of the qualified rehabilitation expenditures or the rehabilitation expenses incurred with respect to a certified rehabilitation of an eligible site.
(3a) Development tier area. – Defined in N.C. Gen. Stat. § 143B-437.08
(4) Eligibility certification. – The certification obtained from the State Historic Preservation Officer that the applicable facility comprises an eligible site.
(5) Eligible site. – A site located in this State that satisfies all of the following conditions:
a. It was used as a manufacturing facility or for purposes ancillary to manufacturing, as a warehouse for selling agricultural products, or as a public or private utility.
b. It is a certified historic structure or a State-certified historic structure.
c. It has been at least eighty percent (80%) vacant for a period of at least two years immediately preceding the date the eligibility certification is made.
d. Repealed by Session Laws 2008-107, s. 28.4(a), effective for taxable years beginning on or after January 1, 2008.
(6) Repealed by Session Laws 2006-252, s. 2.22, effective January 1, 2007.
(7) Pass-through entity. – Defined in N.C. Gen. Stat. § 105-228.90
(8) Qualified rehabilitation expenditures. – Defined in section 47 of the Code.
(9) Rehabilitation expenses. – Defined in N.C. Gen. Stat. § 105-129.36
(10) State-certified historic structure. – Defined in N.C. Gen. Stat. § 105-129.36
(11) State Historic Preservation Officer. – Defined in N.C. Gen. Stat. § 105-129.36 (2006-40, s. 1; 2006-252, s. 2.22; 2008-107, s. 28.4(a); 2021-180, s. 42.7(a).)