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Historic Sites, Buildings, Objects & Antiquities
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SUMMARY
While Congress declared a national policy in 1935 to preserve for public use historic sites, buildings and objects of national significance, the National Historic Preservation Act (1966) states that it is necessary and appropriate for the federal government to accelerate its historic preservation programs and activities. The Act establishes the National Historic Preservation Program which provides, among other things, for the designation of historic landmarks in the National Register of Historic Places, regulations for state historic preservation programs, and funding for state, local, tribal or other historic preservation programs. The law also provides for lease or exchange of historic properties.
When dealing with land, property or buildings that may be rehabilitated under these laws (16. U.S.C. 461 - 471x-6), one should also be aware that a rehabilitation tax credit (26 USC sec. 47) is allowed under certain circumstances.
(Always refer to the most current version of the law, either by checking the compiled laws, or referring to the U.S.Code Service site above.)
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