Ardmore National Register Historic District
Winston Salem, Forsyth County
The proposed Ardmore Historic District, which is bound by Knollwood, Queen, Duke and Ardsley Streets, will be considered for nomination to the National Register of Historic Places at the June 10, 2004 meeting of the North Carolina National Register Advisory Committee. For additional information, contact Julie Magness, President, Ardmore Neighborhood Association at 336-723-2698 or Ms. Ann Swallow. National Register Coordinator, Survey and Planning Branch, State Historic Preservation Office at 919-733-6545.
Listing in the National Register makes private property owners eligible to be considered for Federal grant-in-aid for historic preservation and provides limited protection through comment by the Advisory Council on Historic Preservation on the effect of federally financed, assisted, or licensed undertaking on historic properties in accordance with Section 106 of the National Historic Preservation Act of 1966.
If a property is listed in the National Register, certain tax provisions may apply. The Tax Reform Act of 1986 revises the historic preservation tax incentives authorized by Congress in the Tax Reform Act of 1976, the Revenue Act of 1978, the Tax Treatment Extension Act of 1980, the Economic Recovery Tax Act of 1981, and the Tax Reform Act of 1984, and as of January 1, 1987, provides a 20 percent investment tax credit with a full adjustment-to-basis for rehabilitating historic commercial, industrial, and rental residential buildings. The former 15 percent and 20 percent Investment Tax Credits (ITCs) for rehabilitation of older commercial buildings are combined into a single 10 percent ITC for commercial or industrial buildings built before 1936. The Tax Treatment Extension Act of 1980 provides Federal tax deductions for charitable contributions for conservation purposes of partial interests in historically important land areas or structures. Also, effective January 1998, taxpayers that receive the federal income tax credit are allowed to take a twenty-percent credit against North Carolina income taxes. Likewise, a state tax credit of thirty percent of the cost of rehabilitation offers aid to owners of non-income producing historic structures.
Although there are no substantial coal resources known in the state, we are required to inform you of the following: if the property contains coal resources and is listed in the National Register, certain provisions of the Surface Mining and Control Act of 1977 make it less likely that surface mining of the coal will be permitted by the State or Federal Government.
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 accordance with the National Historic Preservation Act Amendments of 1980 and Federal Regulations 36 CFR 60. Any owner or partial owner of private property who chooses to object to listing is required to submit to the State Historic Preservation Officer 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 objects to the listing, the district will not be listed. Each owner or partial owner of private property has one vote regardless of how many properties or what part of one property that party owns. If the district cannot be listed because a majority of owners objects prior to the submission of a nomination by the State, the State Historic Preservation Officer shall submit the nomination to the Keeper of the National Register for a determination of eligibility of the district for inclusion in the National Register. If the property is then determined eligible for listing, although not formally listed, Federal agencies will be required to allow the Advisory Council on Historic Preservation an opportunity to comment before the agency may fund, license, or assist a project which will affect the property.
If an owner chooses to object to the listing of property, the notarized objection should be submitted to Dr. Jeffery J. Crow, 4610 Mail Service Center, Raleigh, North Carolina, 27699-4610 prior to the North Carolina National Register Advisory Committee meeting on June 10, 2004. However, statements may be submitted and and will be counted up until the actual date of listing, which usually occurs at least 15 but no more than 45 days after the nomination is received by the Keeper of the National Register following the Review Committee meeting.
All comments on whether the district should be nominated to the National Register should be sent to the above address. A copy of the nomination and the crtieria under which properties are evaluated are on file in the State Historic Preservation Office and will be made available upon request.
Winston Salem Journal: April 12, 2004