Section HS 3.03 - DefinitionsIn this chapter:
(1) "Completion date" means the date indicated in the approved part 2 application by which all eligible activity is to be completed.(2) "Eligible activity" means those portions of a project for which the owner may claim the costs under the 25% rehabilitation tax credit program under s. 71.07(9r) (a) and (b) 1 m., Stats.(3) "Eligible property" means real property located in the state of Wisconsin that has been determined to be historic property that is used as an owner-occupied personal residence and is not actively used in a trade or business, held for the production of income, or held for sale or other disposition in the ordinary course of the owner's trade or business.(4) "Five year phasing application" means state form HPD:WTC004, "Request for Five-Year Project Phasing.," available from the division of historic preservation, state historical society, 816 State Street, Madison, Wisconsin 53706.(5) "Listing date" means the date on which the property or the district in which it is physically located is listed in the national register or state register.(6) "National register" means the list of properties and districts of historic, archeological, architectural, and engineering significance in the national register of historic places maintained by the national park service, U. S. department of the interior under provisions of 16 USC 470.(7) "Officer" means the state historic preservation officer appointed under s. 44.32, Stats.(8) "Outbuilding" means any building within the legal boundaries of a property that contains eligible property under sub. (3).(9) "Owner" means the natural person whose name is listed in the county register of deeds as holding record title to the property or who holds equitable title as a land contract vendee.(10) "Part 1 application" means state form HPD:WTC001, "Historic Preservation Certification Application, Part 1-Evaluation of Significance," available from the division of historic preservation, state historical society, 816 State Street, Madison, Wisconsin 53706.(11) "Part 2 application" means state form HPD:WTC002, "Historic Preservation Certification Application, Part 2-Description of Rehabilitation," available from the division of historic preservation, state historical society, 816 State Street, Madison, Wisconsin 53706.(12) "Part 3 application" means state form HPD:WTC003, "Request for Certification of Completed Work," available from the division of historic preservation, state historical society, 816 State Street, Madison, Wisconsin 53706.(13) "Physical work" means construction or destruction in preparation for construction.(14) "Project period" means the period from the start of physical work until the completion of all eligible activity.(15) "Rehabilitation work" means an activity that has received, or is the subject of an application to receive, a general certification by the society under s. HS 3.04, including both eligible activity and other physical work that may be undertaken during or within 12 months before the project period.(16) "Society" means the state historical society.(17) "State register" means the list of properties and districts of historic, archeological, architectural, and engineering significance in the Wisconsin state register of historic places maintained by the state historical society under s. 44.36, Stats., including interim listings under s. 44.36(5) (a) 3, Stats.Wis. Admin. Code Historical Society HS 3.03
Cr. Register, August, 1996, No. 488, eff. 9-1-96.