Code of Arkansas Rules Title 26 — Taxation
26 CAR § 250-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
Arkansas’s historic sites and districts provide the state with significant benefits in the areas of:
# (1)
Community and economic development;
# (2)
Tourism;
# (3)
Civic pride; and
# (4)
An overall sense of place for Arkansas.
# (b)
Yet Arkansas continues to experience significant loss of historic structures.
# (c)
Since the overwhelming majority of historic properties are held by private owners, the state has developed this program to encourage these owners to restore and rehabilitate historic structures.
Source: view the official text
In this chapter (13 sections)
- 250-101 · Purpose
- 250-102 · Legislation
- 250-103 · Definitions
- 250-104 · Delegation of authority
- 250-105 · Introduction to certifications of eligibility and…
- 250-106 · Certifications of eligibility (Part 1 application)
- 250-107 · Standards for Evaluating Significance within Historic…
- 250-108 · Certifications of proposed rehabilitation (Part 2 application)
- 250-109 · Standards for Rehabilitation
- 250-110 · Certificates of completion (Part 3 application)
- 250-111 · Transfer of credits
- 250-112 · Fees
- 250-113 · Appeals