Section 206.152. Definitions.

Rule 2. (1) As used in these rules:

(a)    "Federal secretary" means the United States secretary of the interior, or a designee authorized by the secretary, in the course of carrying out the secretary's responsibilities to certify historic significance, rehabilitation plans, and rehabilitation work under federal law.

(b)   "Inspection" means a visit by an authorized representative of the center to a certified or potentially certified historic resource for the purposes of reviewing and evaluating the significance of the historic resource or the ongoing or completed rehabilitation or for the purpose  of determining whether an unapproved alteration to the completed rehabilitation was made during the 5 years after the tax year in which a tax  credit  was claimed.

(c)   "Michigan historical center" or "center" means the state historic preservation office of the Michigan historical center of the department of state or its successor agency.

(d)  "Owner" means a person, partnership, corporation,  or  public  body holding a fee simple interest in a resource or any

(e)   "Rehabilitation" means the process of returning a building, structure, or other historic resource to a useful state, through repair or alteration, which makes possible an efficient or a functional use while preserving the portions and features of the historic resource that are significant  to  its historical, architectural, and cultural values.

(f)      "Standards and guidelines" means the federal secretary's standards for rehabilitation and guidelines for rehabilitating historic buildings set forth in, and authorized by, 36 C.F.R. section 67.7.

(g)   "Tax credit" means a credit against a federal tax as allowed by section 47(a)(2) of the internal revenue code of 1990, 26 U.S.C. section 47, or against a state tax as allowed by section 266 of 1967 PA 281, MCL 206.266, or section 39c of 1975 PA 228, MCL 208.39c.

(2) A word or term defined in section 266 of 1967 PA 281, MCL 206.266, or section 39c of 1975 PA 228, MCL 208.39c, has the same meaning when used in these rules.

History: 1998 - 2000 AACS.