Ch. 76                                     2004 LAWS OF MARYLAND

(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 AS CONTRIBUTING TO THE
SIGNIFICANCE OF THE DISTRICT; OR

4.       LOCATED IN A CERTIFIED HERITAGE AREA AND
CERTIFIED BY THE MARYLAND HERITAGE AREAS AUTHORITY AS CONTRIBUTING TO
THE SIGNIFICANCE OF THE CERTIFIED HERITAGE AREA.

(II) "CERTIFIED HERITAGE STRUCTURE" DOES NOT INCLUDE A
STRUCTURE THAT IS OWNED BY THE STATE, A POLITICAL SUBDIVISION OF THE
STATE, OR THE FEDERAL GOVERNMENT.

(5)      "CERTIFIED REHABILITATION" MEANS A COMPLETED
REHABILITATION OF A CERTIFIED HERITAGE STRUCTURE THAT THE DIRECTOR
CERTIFIES IS A SUBSTANTIAL REHABILITATION IN CONFORMANCE WITH THE
REHABILITATION STANDARDS OF THE UNITED STATES SECRETARY OF THE
INTERIOR

(6)      "COMMERCIAL REHABILITATION" MEANS A REHABILITATION OF A
STRUCTURE OTHER THAN A SINGLE-FAMILY, OWNER-OCCUPIED RESIDENCE.

(7)     "DIRECTOR" MEANS THE DIRECTOR OF THE MARYLAND HISTORICAL
TRUST.

(8)      "LOCAL HISTORIC DISTRICT" MEANS A DISTRICT THAT THE
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION, OR THE MAYOR AND
CITY COUNCIL OF BALTIMORE, HAS DESIGNATED UNDER LOCAL LAW AS HISTORIC.

(9)      "QUALIFIED REHABILITATION EXPENDITURE" MEANS ANY AMOUNT
THAT:

(I)      IS PROPERLY CHARGEABLE TO A CAPITAL ACCOUNT;

(II)     IS EXPENDED IN THE REHABILITATION OF A STRUCTURE THAT
BY THE END OF THE CALENDAR YEAR IN WHICH THE CERTIFIED REHABILITATION IS
COMPLETED IS A CERTIFIED HERITAGE STRUCTURE;

(III)   IS EXPENDED IN COMPLIANCE WITH A PLAN OF PROPOSED
REHABILITATION THAT HAS BEEN APPROVED BY THE DIRECTOR AND DOES NOT

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