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Session Laws, 2002
Volume 800, Page 4114   View pdf image
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Ch. 541 2002 LAWS OF MARYLAND
generally relating to the Maryland Heritage Structure Rehabilitation Tax
Credit. BY repealing and reenacting, with amendments, Article 83B - Department of Housing and Community Development
Section 5-801 Annotated Code of Maryland (1998 Replacement Volume and 2001 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows: Article 83B - Department of Housing and Community Development 5-801. (a) (1) In this section the following words have the meanings indicated. (2) "Business entity" means: (i) A person conducting or operating a trade or business in the State; or (ii) An organization operating in Maryland that is exempt from
taxation under § 501(c)(3) of the Internal Revenue Code. (3) "Certified heritage area" has the meaning stated in § 13-1101(d) of
the Financial Institutions Article. (4) (i) "Certified heritage structure" means a structure that is located
in the State and is; 1. Listed in the National Register of Historic Places; 2. Designated as a historic property under local law AND
DETERMINED BY THE DIRECTOR TO BE ELIGIBLE FOR LISTING ON THE NATIONAL
REGISTER OF HISTORIC PLACES; 3. A. Located in a historic district listed on the National
Register of Historic Places or in a local historic district THAT THE DIRECTOR
DETERMINES IS ELIGIBLE FOR LISTING ON THE NATIONAL REGISTER OF HISTORIC
PLACES; and B. Certified by the Director of the Maryland Historical Trust
as contributing to the significance of the district; or 4. Located in a certified heritage area and which has been
certified by the Maryland Heritage Areas Authority as contributing to the
significance of the certified heritage area.
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Session Laws, 2002
Volume 800, Page 4114   View pdf image
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