(a) Terms used in this chapter and defined by Chapter 171 have the meanings assigned by Chapter 171.
(b) In this chapter:
(1) “Certified historic structure” means a property in this state that is:
(A) listed individually in the National Register of Historic Places;
(B) designated as a Recorded Texas Historic Landmark under § 442.006, Government Code, or as a state archeological landmark under Chapter 191, Natural Resources Code; or
(C) certified by the commission as contributing to the historic significance of:
(i) a historic district listed in the National Register of Historic Places; or
(ii) a local district certified by the United States Department of the Interior in accordance with 36 C.F.R. § 67.9.
(2) “Certified rehabilitation” means the rehabilitation of a certified historic structure that the commission has certified as meeting the United States secretary of the interior’s Standards for Rehabilitation as defined in 36 C.F.R. § 67.7.
(3) “Commission” means the Texas Historical Commission.

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Terms Used In Texas Tax Code 172.101