This text was obtained via automated optical character recognition.
It has not been edited and may therefore contain several errors.

---

ck County Port and Harbor Commission ay 63
and, Mississippi 39576 emen:
We are pleased to inform you that the Claiborne Archaeological Site, Hancock be considered by the Mississippi Historic Preservation Professional Co., Mis. 2W Board for nomination to the National Register of Historic Places, lational Register is the federal government's official list of jric properties worthy of preservation. Listing in the National iter provides recognition and assists in preserving our nation's ;age. Enclosed is a copy of the criteria under which properties are lated.
Listing in the National Register provides the following benefits to >ric properties:
---Consideration in the planning for federally assisted projects.
Section 106 of the National Historic Preservation Act of 1966 provides that the Advisory Council on Historic Preservation be given an opportunity to comment on projects affecting such properties .
---Eligibility for federal tax benefits. If a property is listed
in the National Register, certain tax provisions may apply.
The Tax Reform Act of 1976, as amended by the Revenue Act of
1978	and the Tax Treatment Extension Act of 1980, and the Economic Recovery Tax Act of 1981, contain provisions intended to encourage the preservation of depreciable historic structures by allowing favorable tax treatments for rehabilitation, and to discourage destruction of historic buildings by eliminating certain federal tax provisions for demolition of historic structures. Beginning January 1, 1982, the Economic Recovery Tax Act replaces the rehabilitation tax incentives available under prior law with a 25% investment tax credit for rehabilitations of certain historic commercial, industrial and residential rental buildings. This can be combined with a 15-year cost recovery period for the adjusted basis of the historic building. Historic buildings with certified rehabilitations receive additional tax savings because they are exempt from any requirement to reduce the basis of the building by the amount of credit. The Tax Treatment Extension Act of 1980 includes provisions regarding charitable contributions for conservation purposes of partial interests in historically important land areas or structures.
---Consideration of historic values in the decision to issue a surface coal mining permit where coal is located, in accordance with the Surface Mining and Control Act of 1977.
---Qualification for federal grants for historic preservation when
funds are available. .