California · Government Code
GOV §50280.1: “Qualified historical property” for purposes of this article, means privately owned property which is not exempt from property taxation and which meets either of the following: (a) Listed in the Natio
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“Qualified historical property” for purposes of this article, means privately owned property which is not exempt from property taxation and which meets either of the following: (a) Listed in the National Register of Historic Places or located in a registered historic district, as defined in Section 1.191-2(b) of Title 26 of the Code of Federal Regulations. (b) Listed in any state, city, county, or city and county official register of historical or architecturally significant sites, places, or landmarks.
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