La. Admin. Code tit. 25 § XI-309

Current through Register Vol. 50, No. 11, November 20, 2024

Section XI-309 - Criteria for Reviewing Applications

A. The review board shall review the applications for tax credits and exemptions using the following criteria:

1. the specific cultural heritage resource or natural heritage resource being utilized;

2. the purpose for which the resource is utilized;

3. the relationship of that purpose or final product to the cultural heritage or natural heritage of the Atchafalaya Heritage Area;

4. the degree to which the purpose or final product relates to or expresses the unique character and characteristics of the Atchafalaya Heritage Area;

5. the location and ownership of the business;

6. the residence of the owner and each qualifying employee.

La. Admin. Code tit. 25, § XI-309

Promulgated by the Department of Culture, Recreation and Tourism, Atchafalaya Trace Commission, LR 29:2010 (October 2003).

AUTHORITY NOTE: Promulgated in accordance with R.S. 25:1224.