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justed basis of the historic building. Historic buildings with certified rehabilitations receive additional tax savings because they are exempt from any requirement to reduce the basis of the building by the amount of credit. The Tax Treatment Extension Act of 1980 includes provisions regarding charitable con tributions for conservation purposes of partial interests in historically important land ar-es or structures.
Consideration of historic vai es in the decision to issue a surface coal mining permit where coal is located, in ac cord with the Surface Mining and Control Act of 1977.
—Qualification for Federal grants for historic preser vation when funds are available.
Owners of private properties nominated to the National Register of Historic places must be given an opportunity to concur in or object to listing in accord with the National Historic Preservation Act Amend ments of 1980 and Federal regulations 36 CFR Part 60. Any owner or partial owner of private property who chooses to object to listing is required to submit to the State Historic Preservation Office a notarized statement certifying that the party is the sole or partial owner of the private property, as appropriate, and objects to the listing. If a majority of the owners object to listing, the district will not be listed. Each owner or partial owner of private
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