Sections 42(h)(6)(E)-(K) of the Internal Revenue
Code (“Code”) allows an owner of a tax credit
property, anytime after the completion of the
fifteenth (15th) year of the compliance period through the
end of the extended use period under the Land Use
Restriction Agreement, to request that the
Commission present a “qualified contract” for the
purchase of the Property.
Privately owned Expired Tax Credit Properties for
sale will be listed on the website for a minimum of
90 days. To obtain additional information,
interested parties should contact the owner
representative at the contact information provided
with each listing. |
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