University of Baltimore Law Review


Preservation of historic resources allows society to maintain its cultural identity for future generations by providing a link to its past. In this comment, the author analyzes the federal protection afforded historically significant property, examines the available tax incentives for the rehabilitation of historic structures, and reviews state and local efforts in Maryland to preserve historically significant structures. The author concludes that tax incentives in tandem with state and local regulation constitute the most effective means of preserving historic resources.

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