Iowa Admin. Code r. 223-48.3

Current through Register Vol. 47, No.14, January 8, 2025

Rule 223-48.3 - Eligible property

"Eligible property" means property for which a taxpayer may receive the historic preservation and cultural and entertainment district tax credit computed under this chapter and includes all of the following:

1. Property listed on the National Register of Historic Places or eligible for such listing.

2. Property designated as of historic significance to a district listed in the National Register of Historic Places or eligible for such designation.

3. Property or district designated a local landmark by a city or county ordinance.

4. A bam constructed prior to 1937.

Iowa Admin. Code r. 223-48.3

ARC 9608B, lAB 7/13/11, effective 6/22/11