State Historical Society of Iowa
The Historical Division of the Department of Cultural Affiirs
STATE HISTORICAL SOCIETY OF IOWA
American Gorhic House
Eldon
Blood Run NHL
Larchwood
Centennial Building
Iowa City
Matthew Edel Blacksmith Shop
Marshalltown
Abbie Gardner Cabin
Arnolds Park
Iowa Historical Building
Des Moines
Montauk Governor's Home
Union Sunday School
Clermont Museum
Clermont
Plum Grove Governor's Home
Iowa City
Toolesboro Indian Mounds
Toolesboro
Western Historic Trails Center
Council Bluffs
Where past meets future
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June 19, 2000 _.1 F
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The Honorable Terry Duggan __C' rn
Mayor -I~ ~~ co 0
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SOW 13th Street CD f'v
Dubuque, IA 52001-4864 -..J
RE: Four Mounds, Address not for publication, Dubuque Vicinity, Dubuque County
Dear Mayor Duggan:
We are pleased to inform you that the above named property, which is located within
your community, was accepted for nomination to the National Register of Historic
Places by the State Nominations Review Committee at its June 9, 2000 meeting. Once
a final version is received in our office, the nomination will be submitted for final
review by the National Park Service.
Listing in the National Register provides the following benefits to historic properties:
. 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 benefits. If a property is listed in the National Register,
certain Federal 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 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 rehabilitatIons of older ccmmerc!al 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. 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.
Elected officials, representing the communities within which nominated properties are
located are encouraged to comment concerning the propriety of those nominations
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
June 19,2000
Page 2
and the accuracy of nomination content. A fifteen day period of public comment,
during the period of Federal review, follows the listing of this nomination in the Federal
Register. Any comments previously submitted to the State Nominations Review
Committee are automatically forwarded as part of the nomination and need not be
repeated for the Federal review. If the owner of a single property nomination or a
majority of private property owners in a district nomination object, a property will not
be listed; however, the Keeper of the National Register can make 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.
Should you have any questions about the National Register of Historic Places, or about
this nomination in particular, please feel free to contact me by telephone at 515-281-
4137 or bye-mail atbfoster@max.state.ia.us. If you have questions regarding
grants, please contact Cynthia Nieb at 515-281-8754 or cnieb@max.state.ia.us. For
questions regarding tax abatements, please contact Judy McClure at 515-281-8637 or
imcclu@max.state.ia.us.
Sincerely,
~~g~
Elizabeth Foster
National Register Coordinator