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Show State ofUtall Department of Community & Economic Development Division of State History Utah State Historical Society Michael O. Leavitt Governor MaxJ.Evans Director 300 Rio Grande Salt Lake City, Utah 84101-1182 (801) 533-3500 • FAX: 533-3503 • TOO: 533-3502 cehistry.ushs@email.state.ut.us December 31, 1996 DAVID & KARLA UFFENS 49 EAST 500 NORTH FARMINGTON UT 84025 RE: Utah Historic Preservation Tax Credit Certification for the John W., Nettie & May Rich Taylor House Dear Mr. & Ms. Uffens: We are pleased to certify the rehabilitation work you have accomplished on this historic house for the Utah Historic Preservation Tax Credit. The completed work conforms with the proposed work described in your approved/amended Part 2 application and meets the Secretary of the Interior's Standards for Rehabilitation. Attached is the signed tax form TC-40H which you should complete and file with your state income tax return to claim the historic preservation tax credit. If you have tax-related questions that are not answered by the information on the back of the form, please contact the Utah State Tax Commission at 801/297-2200. For your information, the Utah State Tax Commission rules implementing this preservation tax credit state " ... for three years [after project certification] all work done on the building shall comply with the Secretary of the Interior's Standards for Rehabilitation." (R865-9-41I.D.5.) While formal application to our office is not required for work after final certification on your historic preservation project, we would be pleased to evaluate any specific proposals to verify their compliance with the Standards and tax commission regulations. If you plan to spend more than $10,000 within a 36 month period on additional repairs or rehabilitation work, you could once again apply for the state historic preservation tax credit. With the submittal of a complete National Register nomination the state tax credit Part 1 (Evaluation of Historic Significance) requirements were fulfilled. While we do not anticipate any problem with this nomination, please remember the state tax credit law requires the property be listed in the National Register within three years of claiming the tax credit. Responsibility for National Register listing remains w ith the building owner; you should continue to work with Julie Osborne, as needed, to make sure this nomination succeeds. You will be notified within the next few months of the Board of State History meeting where your historic house will be presented for nomination. Preserving and Sharing Utah's Past for the Present and Future |
