15A NCAC 01F .0101. PURPOSE AND SCOPE

Latest version.

The rules in this Subchapter establish procedures for the certification of conservation value and public benefit of property to be donated to the state, local governments, or qualified environmental organizations for tax credit purposes. The North Carolina Department of Environment, Health, and Natural Resources (Department) shall be the certifying agency by:

(1) determining that property proposed for donation has conservation value and public benefit; and

(2) providing an official certification form to the donor for offered properties giving recognition that they are qualified for a tax credit.

History Note: Authority G.S. 105‑151.12(a); 105‑130.34; 143‑279.2;

Eff. November 1, 1984;

Amended Eff. March 1, 1990.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');