Sec.10-416b-1. Definitions

As used in sections 10-416b-1 to 10-416b-12, inclusive, of the Regulations of Connecticut State Agencies, the following terms shall have the following meanings:

(1) "Affordable housing certificate" means a certificate issued by the Commissioner of the department in accordance with section 8-37lll of the Connecticut General Statutes;

(2) "Assignor" means an owner or multiple owners of a certified historic structure to whom the tax credit voucher is originally issued by the department;

(3) "Assignee" means a holder of a tax credit voucher as a result of a transfer by the assignor;

(4) "Certified historic structure" means a certified historic structure as defined in section 10-416b of the Connecticut General Statutes;

(5) "Certified Rehabilitation" has the same meaning as provided in section 10-416b of the Connecticut General Statutes;

(6) "Complex" means a property that either is listed individually on the National or State Register of Historic Places or is located in a district listed on the National or State Register of Historic Places and that has two or more buildings that have been functionally related historically;

(7) "Contributing taxpayer" means a third-party taxpayer with a tax liability as set forth in Chapters 207, 208, 209, 210, 211 or 212 of the Connecticut General Statutes named by the assignor to receive the tax credit voucher;

(8) "Department" means the Department of Economic and Community Development;

(9) "Identifiable portion of the building" means an entire floor, a section of the building separated from another section by an historic firewall or, in buildings with several periods of construction, a section that represents a distinct period of construction;

(10) "Inspection" means an on-site visit by an authorized representative of the department for the purposes of reviewing and evaluating the significance of the certified historic structure and the proposed, ongoing or completed rehabilitation work;

(11) "Multiple owners" means either direct owners in the form of tenants-in-common or indirect owners in cases where the limited liability partnership or limited liability company undertaking a certified rehabilitation includes more than one person or business entity as partners or members;

(12) "Nonresidential use" means an identifiable portion of the building used for commercial, institutional, or governmental purposes, research or manufacturing facility, or occupied by a nonprofit organization;

(13) "Officer" has the same meaning as provided in section 10-416b of the Connecticut General Statutes;

(14) "Owner" means owner as defined in section 10-416b of the Connecticut General Statutes;

(15) "Phased project" means an undertaking where the proposed rehabilitation work to a certified historic structure is to be completed in two or more stages of development;

(16) "Placed in service" means placed in service as defined in section 10-416b of the Connecticut General Statutes;

(17) "Project" means an undertaking involving rehabilitation work to a certified historic structure and any attached or adjacent new construction, and associated demolition or improvements on the site that may affect the historic character or significance of the certified historic structure;

(18) "Qualified rehabilitation expenditures" means qualified rehabilitation expenditures as defined in section 10-416b of the Connecticut General Statutes;

(19) "Rehabilitation" means the preservation of an historic building, its component elements and its structural system by means of repairs or selective replacement of worn out materials and alterations that are consistent with the building's historic character;

(20) "Rehabilitation plan" means rehabilitation plan as defined in section 10-416b of the Connecticut General Statutes;

(21) "Registered historic district" means a district that is listed on either the National or State Register of Historic Places;

(22) "Residential Use" means an individual apartment or condominium units located in an identifiable portion of the building as well as communal facilities including, but not limited to exercise rooms, laundry rooms, lounges and tenant storage spaces;

(23) "Standards" means the Standards for Rehabilitation as specified under section 10-416b-7 of the Regulations of Connecticut State Agencies; and

(24) "Substantial rehabilitation" means substantial rehabilitation as defined in section 10-416b of the Connecticut General Statutes.

(Adopted effective October 6, 2008; Adopted effective September 17, 2012)