West Virginia Statutes

§ 11-24-23b — Definitions

West Virginia·Ch. 11 TAXATION·Art. 24 CORPORATION NET INCOME TAX
(a)"Certified historic structure" means any building located in this state that is listed individually in the national register of historic places or located in a registered historic district, reviewed by the West Virginia Division of Culture and History and certified by the national park service as being of historic significance to the district.
(b)"Certified rehabilitation" means any rehabilitation of a certified historic structure that is reviewed by the West Virginia Division of Culture and History, and certified by the national park service as being consistent with the historic character of the property and, where applicable, the district in which it is located.
(c)"Historic district" means any district that is listed in the national register of historic places or designated unde

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Legislative History

1991 Reg. Sess., SB592; 1990 Reg. Sess., SB545

Nearby Sections

15
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