Conn. Agencies Regs. § 10-416a-1 - Definitions
As used in sections 10-416a-1 to 10-416a-12, inclusive, of the Regulations of Connecticut State Agencies, the following terms shall have the following meanings:
(1) "Assignor" means an owner or multiple
owners of a certified historic structure to whom the tax credit voucher is
originally issued by the department;
(2) "Assignee" means a holder of a tax credit
voucher as a result of a transfer by the assignor;
(3) "Certified historic structure" means a
certified historic structure as defined in section
10-416a
of the Connecticut General Statutes;
(4) "Certified Rehabilitation" means
certified rehabilitation as defined in section
10-416a
of the Connecticut General Statutes;
(5) "Complex" means a property that either is
listed individually on the National or State Register of Historic Places or is
located in a district listed on the National or State Register of Historic
Places and that has two or more buildings that have been functionally related
historically;
(6) "Contributing
taxpayer" means a third-party taxpayer with tax liability under Connecticut
General Statutes Chapters 207, 208, 209, 210, 211 or 212 named by the assignor
to receive the tax credit voucher;
(7) "Department" means the Department of
Economic and Community Development;
(8) "Identifiable portion of the building"
means an entire floor, a section of the building separated from another section
by an historic firewall or, in buildings with several periods of construction,
a section that represents a distinct period of construction;
(9) "Inspection" means an on-site visit by an
authorized representative of the department for the purposes of reviewing and
evaluating the significance of the certified historic structure and the
proposed, ongoing or completed rehabilitation work;
(10) "Multiple owners" means either direct
owners in the form of tenants-in-common or indirect owners in cases where the
limited liability partnership or limited liability company undertaking a
certified rehabilitation includes more than one person or business entity as
partners or members;
(11) "Officer"
means the State Historic Preservation Officer as defined in section
10-416a
of the Connecticut General Statutes;
(12) "Owner" has the same meaning as provided
in section
10-416a
of the Connecticut General Statutes;
(13) "Phased project" means an undertaking
where the proposed rehabilitation work to a certified historic structure is to
be completed in two or more stages of development;
(14) "Placed in service" has the same meaning
as provided in section
10-416a
of the Connecticut General Statutes;
(15) "Project" means an undertaking involving
rehabilitation work to a certified historic structure and any attached or
adjacent new construction, associated demolition or improvements on the site
that may affect the historic character or significance of the certified
historic structure;
(16) "Qualified
rehabilitation expenditures" has the same meaning as provided in section
10-416a
of the Connecticut General Statutes;
(17) "Rehabilitation" means the preservation
of a historic building, its component elements and its structural system by
means of repairs or selective replacement of worn out materials and alterations
that are consistent with the building's historic character;
(18) "Rehabilitation plan" has the same
meaning as provided in section
10-416a
of the Connecticut General Statutes;
(19) "Registered historic district" means a
district that is listed on either the National or State Register of Historic
Places;
(20) "Residential Use"
means individual residential apartment or condominium units as well as communal
facilities including, but not limited to exercise rooms, laundry rooms, lounges
and tenant storage spaces;
(21)
"Standards" means the Standards for Rehabilitation as specified under section
10-416a-7
of the Regulations of Connecticut State Agencies; and
(22) "Substantial rehabilitation" has the
same meaning as provided in section
10-416a
of the Connecticut General Statutes.
Notes
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