terminology
Tax Legislation
100
A tool the local government uses as part of land-use regulations. It is used to improve community appearance.
What is design review?
100
This tax credit was no longer available in our state after December 31, 2014. Since 1998 it has provided a 30% credit for the rehabilitation of non-income producing historic properties and an additional 20% tax credit to those properties receiving federal tax credits.
What is the NC State Historic Preservation Tax Credit?
200
The historic patterns of buildings and how it has developed over time. The Sanborn Maps are a great way to see this.
What is urban morphology?
200
This act stated that developers could no longer consider the cost of demolition for historically certified structures as a deductible business expense. It also allowed a tax advantage of accelerated depreciation for substantial rehabilitation of historic structures.
What is the Tax Reform Act of 1976?
300
The same dollar changing hands several times in a community.
What is the multiplier effect?
400
When a person has some authority to decide restoration projects based on taste and preferences.
What is discretionary review?
500
The placement of windows. In historic districts the windows should be placed as closely as possible to the historic nature of the building.
What is fenestration?
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