Grand Opera House Historic RegistryThe Historical Division of the Departmen of Cultural Affairs
STATE HISTORICAL SOCIETY OF IOWA
American Gothic House
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Marshalltown
Abbie Gardner Cabin
Arnol& Park
Iowa Historical Building
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Montauk Governor's Home
Union Sunday School
Clermont Museum
Clermont
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Iowa City
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Toolesboro
Western Historic Trails Center
Council Bluffs
Where past meets future
May 6, 2002
The Honorable Terry Duggan
Mayor
SOW. 13th Street
Dubuque, IA 52001-4864
RE: The Grand Opera House, 135 8th Street, Dubuque, Dubuque County
Dear Mayor Duggan:
We are pleased to inform you that the above named property will be considered by the State
National Register Nominations Review Committee for nomination to the National Register of
Historic Places on June 14, 2002. The National Register is the Federal Government's official list
of historic properties worthy of preservation. Listing in the National Register provides
recognition and assists in preserving our Nation's heritage. Listing of the property provides
recognition of the community's historic importance and assures protective review of Federal
projects that might adversely affect the character of the historic property. Listing in the National
Register does not mean that limitations will be placed on the properties by the Federal
government. Public visitation rights are not required of owners. The Federal government will
not attach restrictive covenants to the properties or seek to acquire them.
Listing in the National Register results in:
Consideration in the planning for Federal, federally licensed, and federally assisted
projects. Section 106 of the National Historic Preservation Act of 1966 requires Federal
agencies allow the Advisory Council on Historic Preservation an opportunity to comment
on projects affecting historic properties listed in the National Register. For further
information please refer to 36 CFR 800.
Eligibility for Federal tax provisions. If a property is listed in the National Register,
certain Federal tax provisions may apply. The Tax Reform Act of 1986 revised 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 Tax Reform Act of 1984, and as of January 1, 1987,
provides for 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
provided Federal tax deductions for charitable contributions for conservation purposes
of partial interests in historicalIy important land areas or structures. Whether these
provisions are advantageous to a property owner is dependent upon the particular
circumstances of the property and the owner. Because tax aspects outlined above are
complex, individuals should consult legal counsel or the appropriate local Internal
Revenue Service office for assistance in determining the tax consequences of the above
provisions. For further information please refer to 36 CFR 67 and Treasury Regulation
Sections 1.48-12 (ITCs) and 1.170A-14 (charitable contributions).
Consideration of historic values in the decision to issue a surface coal mining permit
where coal is located, in accord with the Surface Mining and Control Act of 1977. For
further information please refer to 30 CFR 700 et seq.
Qualification for Federal and State grants for historic preservation when funds are
available.
Eligibility for State Tax Credits for rehabilitation. Properties listed on the National
Register, eligible for listing on the National Register or Barns constructed before 1937
are eligible to apply for a 25 percent state tax credit for rehabilitation. The cost of a
24-month qualified rehabilitation project would exceed either $25,000 or 25 percent of
IOWA HISTORICAL BUILDING
600 East Locust · Des Moines, Iowa 50319-0290
Phone: (515) 281-6412 · Fax: (515) 242-6498 or (515) 282-0502
www. uiowa.edu/~ shsi/index.htm
The Honorable Terry Duggan
May 6, 2002
Page Two
the fair market value for a residential property or barn less the land before
rehabilitation. For commercial properties, the rehabilitation project would exceed 50
percent of the assessed value of the property less the land before rehabilitation -
whichever is less. The State Historic Preservation office must approve the rehabilitation
work before an amount of tax credits will be reserved for your project. There are
limited credits available each year, so let us know if you want the application
information.
Owners of private properties nominated to the National Register of Historic Places have an
opportunity to concur in or object to listing in accord with the National Historic Preservation Act
and 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 and objects to the listing. Each
owner or partial owner of private property has one vote regardless of what part of the property
that party owns. If a majority of private property owners object, a property will not be listed;
however, the State Historic Preservation Officer shall submit the nomination to the Keeper of the
National Register for a determination of the eligibility of the property for listing 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 you choose to object to the listing of your property, the notarized objection
must be submitted to the State Historical Society of Iowa, 600 E. Locust, Des Moines, IA 50313
not more than 75 days from the date of this notice.
If you wish to comment on the nomination of the property to the National Register, please send
your comments to the State Historical Society of Iowa before the State Nomination Review
Committee meets on June 14, 2002. A copy of the nomination and information on the National
Register and the Federal tax provisions are available from the above address upon request.
You are invited to attend the State Nomination Review Committee meeting at which the
nomination will be considered. The meeting will take place in New Historical Building, 600 E.
Locust, Des Moines, in classrooms A&B, 3rd floor West. A meeting agenda is enclosed.
If you have questions about this notification or the State Nominations Review Committee
meeting, please feel free to contact Ns. Beth Foster, National Register Coordinator at 515-281-
4137 or beth.foster@dca.state.ia.us.
Sincerely,
Lowell Soike
Deputy State Historic Preservation Officer
STATE NATIONAL REGISTER NOMINATION REVIEW COMMITTEE
3une 14, 2002
AGENDA
The June meeting of the State Nomination Review Committee (SNRC) will be held in combined classrooms A & B at
the State Historical Building, 600 E. Locust, Des Moines, Iowa
If you are representing a particular nominated property, please arrive one half-hour before the nomination is
scheduled on the agenda. Due to the unpredictable length of time it takes to review each nomination the times on the
agenda may change. You may, if you wish, request to speak in favor of or in opposition to that nomination. You can
simply be available to answer any Committee questions if you wish to do so.
Refreshments will be available for all that attend Committee meetings. Slides are used to better aid the public in
following Committee proceedings. The Committee can determine to nominate, to defer judgment or to reject any
particular nomination. Accepted nominations are forwarded for National Park Service for review and probable listing
on the National Register of Historic Places.
8:00a Refreshments
OLD BUSINESS
8:15a
Minutes/Announcements
NEW BUSINESS
8:30 Hohberger Building, 502-506 E. Locust Street, Des Moines, Polk County
8:40 Huffman, William F. and Myrtle E., House, 12- 11th Street NE, Mason City, Cerro Gordo County
8:50 M.B.A. (Modern Brotherhood of America) Building, 103 E. State Street, Mason City; Cerro Gordo
9:00 Historic Resources of Iowa City, Iowa MPD
9:10 Longfellow Historic District, Bounded roughly by Court on the north, Rundell on the east, Sheridan on the
south and the west boundary of Longfellow School, Iowa City, 3ohnson County
9:20 The Grand Opera House, 135 8th Street, Dubuque, Dubuque County
9:30 The Park Place/Grand Avenue Residential District, 4th at Park Place & Orleans Street and north up Grand
Avenue to Rand Park, Keokuk, Lee County
9:40 Rose Hill Historic District, 1400-1700 blocks of Douglas Street, Grandview Blvd. & Summit Street, Sioux City,
Woodbury County
9:50 Walnut Grove School, 3272 Foothill Avenue, Osage, Mitc6etl County
10:00 Vernon School, 26849 South Street, Vernon, Van Buren County
10:10 Chapple & Young Block, 316-318-320 Main Street, La Porte City, Black Hawk County
10:20 Bowman, 3ames W. and Ida G. House, 1372 8m Avenue, Marion, Linn County
10:30 Break
10:40 Pyle, Glenn O. and Lucy O. House, 1540 8~h Avenue, Marion, Linn County
10:50 Lane, Samuel M., House, 1776 8th Avenue, Marion, Linn County
11:00 Pucker Street Historic District, bounded by 13~h Street, 9th Avenue, 20th Street, and south side of 8th Avenue,
Marion, Linn County
:[1:10 The Architectural and Historic Resources of Central City
1:[:20 Central City Commercial Historic District, E. Main Street 300-400 block; North 4th Street to Commercial,
Central City, Linn County
11:30 The Architectural and Historic Resources of Ely, Iowa
11:40 Dows Street Historic District, Dows Street between State and Main Streets, Ely, Linn County
11:50 Lunch
1:00 Iowa's Hain Street Commercial Architecture
:[:10 Bedford Commercial Historic District, 200-500 blocks Hain Street, 500-600 blocks Court, 500 block Central,
Bedford, Taylor County
1:20 Grant Commercial Historic District, Parts of Second Street and U Avenue, Grant, Moptgomery County
1:30 State Center Commercial Historic District, Hain Street Blocks, 200-100 West and 100 East, State Center,
Marshall County
1:40 Osage Commercial Historic District, Main Street Blocks 700, 600, & parts of 500 blocks, Osage, Mitchell
County
1:50 McGregor Commercial Historic District, 100-300 blocks of Main Street, 100-200 blocks of A Street, McGregor,
Clayton County
2~00 West Liberty Commercial Historic District, Bouded by 4th Street, RailrOad Tracks, Clay, and Spencer streets,
West Liberty, Muscatine County
2:10 Public Schools for Iowa: Growth and Change, 1848-1966
2:20
Monroe Elementary School, 1926 W. 4t~ Street, Davenport, Scott County
Lincoln School, 3t8 E. 7m Street, Davenport, Scott County
Madison Elementary School, 116 E. Locust, Davenport, Scort County
Washington Elementary School, 1608 E. Locust, Davenport, Scott County
3efferson Elementary School, 1027 Marquette, Davenport, Scott County
McKinley Elementary School, 1716 Kenwood, Davenport, Scott County
2:50
Greenwood School, 316 37~h Street, Des Moines, Polk County
East High, 815 E. 13th, Des Moines, Polk County
Abraham Lincoln High School, 2600 SW 9th Street, Des Mo!0es, Polk County
David W. Smouse Opportunity School, 2820 Center Street, Des Moines, Polk County
James Callanan Junior High School, 3010 Center Street, Des Moines, Polk County
Theodore Roosevelt High School, 4419 Center Street, Des Moines, Polk County
Emerson Hough Elementary School, 400 N. 4th Avenue E.,ff~lewton, Jasper County
3:00 Break
3:10
!ndiano]a High Schoo!, 301 N. Buxton, Indianoia, Warren County
Bonaparte School, 610 8~" Street, Bonaparte, Van Buren County
Atlantic High School, 1100 Unn Street, Atlantic, Cass County
Lincoln Elementary School, 401 Lincoln Street, Manchester, Delaware County
3efferson Elementary School, 501 N. Cherry, Creston, Union County
Mt. Pleasant High School, 207 E. Monroe, Mt. Pleasant, Henry County
Ventura Consolidated School Historic District, southeast corner of Main and Park Streets, Ventura,
Cerro Gordo
3:40
Irwin Consolidated School, North Street, Irwin, Shelby County
Lake Mills Senior High School, 102 S. 4th Street, Lake Hills, Winnebago County
Leeds 3unior High School, 3919 3efferson Street, Sioux City, Woodbury County
Ames High School, 515 Clark Avenue, Ames, Story County
South 3unior High School, 416 S. l0th Street, Fort Dodge, Webster County
North High School, 1015 5th Avenue N., Fort Dodge, Webster Cour%ty
Thornton Consolidated School, 100 5th Street North, Thornton, Cerro Gordo County
Ottumwa High School, 501 E. Second, Ottumwa, Wapello County
Woodbine Normal High School, 5u~ and Weare, Woodbine, Harrison County
4:00 Adjourn