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Show scon M December 19, 1980 Beaver County Commission County Building Beaver, Utah MATHESON GOVERNOR Division of State History (UTAH STATE HISTORICAL SOCIETY) STATE OF UTA", DEPART/,1EIIOT O' CO ','~'UNITY AND ECONOMIC DEVELClP',';'NT MELVIN T. SMITH. DIRECTOR . 307 WEST 2ND SOUTH SALT LAKE CITY . UTAH 84101 TELEPHONE 801/533-5755 Dear commissioners: The property known as the Milford Union Pacific Depot, Beaver County, has been proposed for nomination to the National Register of Historic Places. The National Register is the nation's list of historic buildings and other cultural resources worthy of preservation. I am enclosing a copy of the standards under which properties are evaluated. I would like to inform you of several provisions of the law effecting properties on the National Register: OWners of private properties listed on the National Register may apply for federal matching grants for preservation and restoration work. Any action involving the Federal government which may affect a property on, or eligible to be on, the National Register must be reviewed by the Advisory Council on Historic Preservation established by Congress under the National Historic Preservation Act of 1966. Tnis review is intended to help, if possible, avoid damage to the historic character of the property. If a property listed on the National Register is depreciable, that is, an income Or commercial property, there are also certain provisions of the Tax Reform Act of 1976 that may apply • . Section 2124 of the Tax Reform Act of 1976 encourages preservation of historic depreciable structures by allowing favorable tax treatments for. rehabilitations. In addition, it 'discourages destruction of historic buildings by eliminating certain otherwise available Federal tax benefits both for demolition of historic ~tructures and for new construction on the site of demolished historic . buildings. These provisions do not apply to private r~sidences. We can supply additional information on an informal basis, but yo'u should consult with an official of the Internal Revenue Service about the application of the law to the property. If the property contains coal resources and is listed in the National Register, certain provisions of the Surface Mining and Control Act of 1977 make it less likely that surface mining of the coal will be permitted by the State or Federal Government. State History Board: Milton C Abrams. Chairman • Theron H. Luke • Ted J . Warner • Elizabeth Montague • ·Thomas G. Alexander Delio G. Dayton . • Wayne K. Hinton • Helen Z. Papanikolas • David S. Monson • Elizabeth Griflith • William D. Owens |
