Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 172.101 - Definitions(a) Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171. (b) In this chapter : (1) "Certified historic structure" means a property in this state that is: (A) listed individually in the National Register of Historic Places; (B) designated as a Recorded Texas Historic Landmark under Section 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or (C) certified by the commission as contributing to the historic significance of: (i) a historic district listed in the National Register of Historic Places; or (ii) a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. Section 67.9. (2) "Certified rehabilitation" means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior's Standards for Rehabilitation as defined in 36 C.F.R. Section 67.7. (3) "Commission" means the Texas Historical Commission. Renumbered from Tex. Tax Code § 171.901 and amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 83,Sec. 2, eff. 9/1/2023. The changes in law do not affect the validity of a credit that accrued under Subchapter S, Chapter 171, Tax Code, before the effective date of this Act..Amended by by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 497,Sec. 1, eff. 1/1/2022.Amended by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 773,Sec. 8, eff. 6/14/2017.Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 805,Sec. 1, eff. 1/1/2016.Added by Acts 2013, 83rd Leg. - Regular Session, ch. 1232,Sec. 14, eff. 1/1/2015.