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Certification of Local Historic Districts <br />36 CFR 67.9 (g) March 12, 1984 <br />1) Changes to local district boundaries will void the certification of the <br />district, therefore, would require recertification of remainder of district <br />based on an analysis of the character of the removed portion in relation <br />to the whole district. <br />2) IRS regulations unclear on effect that removal and certification will <br />have on tax credits obtained. Related example in the case where a fire <br />destroyed a building that used tax credits - the owner was required to <br />repay credits. The assumption is that this occurred during the recapture <br />period i.e. 5 years after building was put into service. <br />John Hnedak NPS, Philadelphia <br />Tom Gavin, IRS 215-597-4502 <br />