Evidence that the taxpayer obtained written certification from the state historic preservation officer that: a.
(a)#
The property is listed on the national register of historic places in Wisconsin or the state register of historic places, or is determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places, or is located in a historic district that is listed in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property certified by the state historic preservation officer as contributing to the historic significance of the property.
(b)#
The proposed preservation or rehabilitation plan complies with standards promulgated under s. 44.02 (24) and the completed preservation or rehabilitation substantially complies with the proposed plan.
(c)#
The costs are not incurred to acquire any building or interest in a building or to enlarge an existing building.
(d)#
The costs were not incurred before the state historical society approved the proposed preservation or rehabilitation plan.