Altering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied by a person under an agreement with the Department by which the person pays for rehabilitation of the structure as a condition of occupancy; and applying the Act to all taxable years beginning after December 31, 2019.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 5A-303 )
Last Updated: 9/22/2020 1:59 PM