West Virginia Code § 11-21-8c

Procedures
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Application and processing procedures for provisions of this section shall be the same as any
required under provisions of Title 36 of the Code of Federal Regulations, Part 67, and Title
26 of the Code of Federal Regulations, Part 1. Successful completion of a historic
preservation certification application automatically qualifies the applicant to be considered
for tax credits under this section. e
Successful certification by the national park service of a rehabilitation of a building that
results in such building being a "qualified rehabilitated building" within the meaning of
§47(c)(1), Title 26 of the United States Code, and amendments thuereto, automatically
qualifies the applicant for tax credits under this section. The state historic preservation
officer's role in the application procedure shall be identical tto that in Title 36 of the Code of
Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1.

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