- (1) "Director" means the Director of the State Historic Preservation Office.
- (2) "Office" means the State Historic Preservation Office.
- (3) "Historic Preservation Tax Credit" means any tax credit allowed by the Utah State Tax Commission pursuant to Section 59-7-609 or Section 59-10-1006.
- (4) "Project" means the entire scope and course of work on any building and accompanying site for which an applicant is seeking the historic preservation tax credit.
- (5) "Applicant" means any person or entity that is seeking a historic preservation tax credit.
- (6) "Standards" means the Secretary of Interior's "Standards for Rehabilitation" as promulgated under the authority of the National Historic Preservation Act, 54 U.S.C. 300101 et seq.
- (7) "National Register" means the National Register of Historic Places maintained pursuant to the National Historic Preservation Act, 54 U.S.C. 300101 et seq.
- (8) "Anticipatory construction, demolition, or alteration" means any rehabilitation-related action that does not meet the "Standards" taken with prior knowledge and in intentional disregard of the "Standards" or after having received Office comments.
As used in this rule:
KEY: preservation, tax credits, rehabilitation, housing
Date of Last Change: February 13, 2026
Authorizing, and Implemented or Interpreted Law: 59-7-609; 59-10-1006; 9-8a-203