Mich. Admin. Code R. 206.202
Rule 202.
"Act" means the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713 .
"Applicant" means a qualified taxpayer or taxpayers making application for the tax credits.
"Compliance period" means the 5-year period beginning on the date a certificate of completed rehabilitation is issued.
"Federal Secretary" means the United States Secretary of the Interior, or a designee authorized by the Secretary, in the course of carrying out the Secretary's responsibilities to certify historic significance, rehabilitation plans, and rehabilitation work under federal law.
"Inspection" means a visit by an authorized representative of the office to a certified or potentially certified historic resource for the purposes of reviewing and evaluating the significance of the historic resource or the ongoing or completed rehabilitation or for the purpose of determining whether an unapproved alteration to the completed rehabilitation was made during the 5-year compliance period.
"In writing" means written comments provided via first class mail, certified mail, or email.
"Project types" means owner-occupied residential resources, small nonresidential historic resources, and large nonresidential historic resources as those terms are defined in the act.
"Property" means 1 or more historic resources located on 1 or more parcels under the control of a common owner where the structures are judged by the office to have been functionally related historically to serve an overall purpose, such as a mill complex or a residence and carriage house.
"Rehabilitation" means the process of returning a historic resource to a useful state, through repair or alteration, that makes possible an efficient or a functional use while preserving the portions and features of the historic resource that are significant to its historical, architectural, and cultural values.
"Returned to service" means the date on which, based on all the facts and circumstances, either of the following occurs:
"Standards and guidelines" means the Federal Secretary's standards for rehabilitation and guidelines for rehabilitating historic buildings set forth in, and authorized by 36 CFR part 67.
"Tax credit" means a credit against a federal tax as allowed by section 47(a)(2) of the internal revenue code of 1990, 26 USC 47, or against a state tax as allowed by section 266a or section 676 of the act, MCL 206.266a and 206.676.
"Year" means a calendar year beginning January 1 and ending December 31.
Mich. Admin. Code R. 206.202