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Show scon M MATHESON GOVERNOR Apr i l 4, 1980 Division of State History Washington County School Board 193 W. Tabernacle St. George, UT 84770 (UTAH STATE HISTORICAL SOCIETY) STATE OF UTAH DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT MELVIN T. SMITH. DIRECTOR 307 WEST 2ND SOUTH SALT LAKE CITY, UTAH 84101 TELEPHONE 801 f 533-5755 Dear School Board: RE: Woodward School and washington Elementary School We are pleased to report that your property known as Woodward School and Washington Elementary School has been approved by the State Historic and Cultural Sites Review Committee at its April 2nd meeting for nomination to the National Register. Therefore, if your property is nominated and listed, the provisions of the Tax Reform Act, signed into law on October 4, 1976, will be in effect. Specifically, the act contains four main provisions for buildings that qualify for tax depreciation e.g. income or commercial properties: (1) permits a five-year amortization of certified rehabilitation expenses; (2) eliminates business expense deductions for demolition; (3) eliminates accelerated depreciation for structures built on the site of deroolished historic structures; (4) provides special depreciation rules when the cost of rehabilitation exceeds $5,000 and the purchase price of the building. These provisions do not apply to private residences. National Register guidelines allow you thirty days in which to corranent on the eligibility of your property. If you would like processing of the nomination to begin before the end of the 3~-day corranent p:!riod, please sign, date, and return the enclosed letter. If you have any questions or concerns, please contact the Preservation Office, utah State Historical Society, Crane Bldg, Suite 1000, 307 west 2nd South, SLC, UT 84101, 533-6017. Sincerely, ~ fi~~'\j~J Melvin T. Srni th Director and State Historic Preservation Officer sm Enclosure State History Board' Delio G. Day ton Milton C. Abrarns. Cha irrna n • Theron H. Luke • Ted J. Warne r • Elizabeth Montague • Tnomas G. Alexa nder • Wayne K. Hinton • Helen Z. Papanikol~s • David S Monson • Elizabeth Griffith • Wd t i ~m D. Owens |
