95-23051. Statutorily Mandated Designation of Difficult Development Areas for Section 42 of the Internal Revenue Code of 1986  

  • [Federal Register Volume 60, Number 180 (Monday, September 18, 1995)]
    [Notices]
    [Pages 48340-48344]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 95-23051]
    
    
    
    
    [[Page 48339]]
    
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    Part IV
    
    
    
    
    
    Department of Housing and Urban Development
    
    
    
    
    
    _______________________________________________________________________
    
    
    
    Office of the Secretary
    
    
    
    _______________________________________________________________________
    
    
    
    Statutorily Mandated Designation of Difficult Development Areas for 
    Section 42 of the Internal Revenue Code of 1986; Notice
    
    Federal Register / Vol. 60, No. 180 / Monday, September 18, 1995 / 
    Notices
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    [[Page 48340]]
    
    
    DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
    
    Office of the Secretary
    [Docket No. FR-3956-N-01]
    
    
    Statutorily Mandated Designation of Difficult Development Areas 
    for Section 42 of the Internal Revenue Code of 1986
    
    AGENCY: Office of the Secretary, HUD.
    
    ACTION: Notice.
    
    -----------------------------------------------------------------------
    
    SUMMARY: This document provides revised designations of ``Difficult 
    Development Areas'' for purposes of the Low-Income Housing Tax Credit 
    (``LIHTC'') under section 42 of the Internal Revenue Code of 1986, and 
    provides the methodology used by the United States Department of 
    Housing and Urban Development (``HUD''). The new Difficult Development 
    Areas are based on FY 1995 Fair Market Rents (``FMRs''), FY 1995 income 
    limits and 1990 census population counts as explained below. The 
    corrected designations of ``Qualified Census Tracts'' under section 42 
    of the Internal Revenue Code published May 1, 1995, at 60 FR 21246 
    remain in effect.
    
    FOR FURTHER INFORMATION CONTACT: Harold J. Gross, Senior Tax Attorney, 
    Office of the General Counsel, Department of Housing and Urban 
    Development, 451 Seventh Street, S.W., Washington, D.C. 20410, 
    telephone (202) 708-3260, or Kurt G. Usowski, Economist, Division of 
    Economic Development and Public Finance, Office of Policy Development 
    and Research, Department of Housing and Urban Development, 451 Seventh 
    Street, S.W., Washington, D.C. 20410, telephone (202) 708-0426, e-mail 
    Kurt--G.--Usowski@hud.gov. A telecommunications device for deaf persons 
    (TDD) is available at (202) 708-9300. (These are not toll-free 
    telephone numbers.)
        Additional copies of this notice are available through HUDUSER at 
    (800) 245-2691 for a small fee to cover duplication and mailing costs. 
    This notice is available electronically on the Internet (World Wide 
    Web) at: gopher://huduser.aspensys.com:73/11/2/d in both downloadable 
    and screen-readable formats.
    
    SUPPLEMENTARY INFORMATION:
    
    Background
    
        The U.S. Treasury Department and the Internal Revenue Service are 
    authorized to interpret and enforce the provisions of the Internal 
    Revenue Code of 1986 (the ``Code''), including the Low-Income Housing 
    Tax Credit (``LIHTC'') found at section 42 of the Code, as enacted by 
    the Tax Reform Act of 1986 [Pub. L. 99-514], as amended by the 
    Technical and Miscellaneous Revenue Act of 1988 [Pub. L. 100-647]; the 
    Omnibus Budget Reconciliation Act of 1989 [Pub. L. 101-239]; the 
    Omnibus Budget Reconciliation Act of 1990 [Pub. L. 101-508]; the Tax 
    Extension Act of 1991 [Pub. L. 102-227]; and as amended and made 
    permanent by the Omnibus Budget Reconciliation Act of 1993 [Pub. L. 
    103-66]. The Secretary of HUD is required to designate Difficult 
    Development Areas by section 42(d)(5)(C) of the Code.
        In order to assist in understanding HUD's mandated designation of 
    Difficult Development Areas for use in administering section 42 of the 
    Code, a summary of section 42 is provided. The following summary does 
    not purport to bind the Treasury or the IRS in any way, nor does it 
    purport to bind HUD as HUD has no authority to interpret or administer 
    the Code, except in those instances where it has a specific delegation.
    Summary of Low Income Housing Tax Credit
    
        The LIHTC is a tax incentive intended to increase the availability 
    of low income housing. Section 42 provides an income tax credit to 
    owners of newly constructed or substantially rehabilitated low-income 
    rental housing projects. The dollar amount of the LIHTC available for 
    allocation by each state (the ``credit ceiling'') is limited by 
    population. Each state is allocated credit based on $1.25 per resident. 
    Also, states may carry forward unused or returned credit for one year; 
    if not used by then, credit goes into a national pool to be allocated 
    to states as additional credit. State and local housing agencies 
    allocate the state's credit ceiling among low income housing buildings 
    whose owners have applied for the credit.
        The credit allocated to a building is based on the cost of units 
    placed in service as low-income units under certain minimum occupancy 
    and maximum rent criteria. In general, a building must meet one of two 
    thresholds to be eligible for the LIHTC: either 20 percent of units 
    must be rent-restricted and occupied by tenants with incomes no higher 
    than 50 percent of the Area Median Gross Income (``AMGI''), or 40 
    percent of units must be rent restricted and occupied by tenants with 
    incomes no higher than 60 percent of AMGI. The term ``rent-restricted'' 
    means that gross rent, including an allowance for utilities, cannot 
    exceed 30 percent of the tenant's imputed income limitation (i.e., 50 
    percent or 60 percent of AMGI). The rent and occupancy thresholds 
    remain in effect for at least 15 years, and building owners are 
    required to enter into agreements to maintain the low income character 
    of the building for an additional 15 years.
        The LIHTC reduces income tax liability dollar for dollar. It is 
    taken annually for a term of ten years and is intended to yield a 
    present value of either (1) 70 percent of the ``qualified basis'' for 
    new construction or substantial rehabilitation expenditures that are 
    not federally subsidized (i.e., financed with tax-exempt bonds or 
    below-market federal loans), or (2) 30 percent of the qualified basis 
    for the acquisition of existing projects or projects that are federally 
    subsidized. The actual credit rates are adjusted monthly for projects 
    placed in service after 1987 under procedures specified in section 42. 
    Individuals can use the credit up to a deduction equivalent of $25,000. 
    This equals $9,900 at the 39.6 percent maximum marginal tax rate. 
    Individuals cannot use the credit against the alternative minimum tax. 
    Corporations, other than S or professional service corporations, can 
    use the credit against ordinary income tax. They cannot use the credit 
    against the alternative minimum tax. These corporations can also deduct 
    the losses from the project.
        The qualified basis represents the product of the ``applicable 
    fraction'' of the building and the ``eligible basis'' of the building. 
    The applicable fraction is based on the number of low income units in 
    the building as a percentage of the total number of units, or based on 
    the floor space of low income units as a percentage of the total floor 
    space in the building. The eligible basis is the adjusted basis 
    attributable to acquisition rehabilitation, or new construction costs 
    (depending on the type of LIHTC involved). These costs include amounts 
    chargeable to capital account incurred prior to the end of the first 
    taxable year in which the qualified low income building is placed in 
    service. In the case of buildings located in designated Qualified 
    Census Tracts or designated Difficult Development Areas, eligible basis 
    can be increased up to 130 percent of what it would otherwise be. This 
    means that the available credit also can be increased by up to 30 
    percent. For example, if the 70 percent credit is available, it 
    effectively could be increased up to 91 percent.
        Under section 42(d)(5)(C) of the Code, a Qualified Census Tract is 
    any census tract (or equivalent geographic area defined by the Bureau 
    of the Census) in 
    
    [[Page 48341]]
    which at least 50 percent of households have an income less than 60 
    percent of the AMGI. There is a limit on the Qualified Census Tracts in 
    any Metropolitan Statistical Area (``MSA'') or Primary Metropolitan 
    Statistical Area (``PMSA'') that may be designated to receive an 
    increase in eligible basis: all of the designated census tracts within 
    a given MSA/PMSA may not together contain more than 20 percent of the 
    total population of the MSA/PMSA. For purposes of HUD designations of 
    Qualified Census Tracts, all non-metropolitan areas in a state are 
    treated as if they constituted a single metropolitan area. This Notice 
    does not redesignate Qualified Census Tracts. The corrected designation 
    of Qualified Census Tracts published May 1, 1995, at 60 FR 21246 
    remains in effect. Qualified Census Tracts will not be redesignated 
    until year 2000 census data become available.
        Section 42 defines a Difficult Development Area as any area 
    designated by the Secretary of HUD as an area that has high 
    construction, land, and utility costs relative to the AMGI. Again, 
    limits apply. All designated Difficult Development Areas in MSAs/PMSAs 
    may not contain more than 20 percent of the aggregate population of all 
    MSAs/PMSAs, and all designated areas not in metropolitan areas may not 
    contain more than 20 percent of the aggregate population of all non-
    metropolitan counties.
    
    Explanation of HUD Designation Methodology
    
    A. Difficult Development Areas
    
        In developing the list of Difficult Development Areas, HUD compared 
    incomes with housing costs. HUD used 1990 Census data and the MSA/PMSA 
    definitions as published by the Office of Management and Budget 
    (``OMB'') in OMB Bulletin No. 94-07 on July 5, 1994, with the 
    exceptions described in section C., below. The basis for these 
    comparisons was the fiscal year (``FY'') 1995 HUD income limits for 
    Very Low Income households (``VLILs'') and Fair Market Rents (``FMRs'') 
    used for the section 8 Housing Assistance Payments Program. The 
    procedure used in making these calculations follows (Note that while 
    the description of HUD's selection methodology differs from previous 
    designations of Difficult Development Areas, the methodology is 
    mathematically equivalent):
    
    1. For each MSA/PMSA and each non-metropolitan county, a ratio was 
    calculated. This calculation used the FY 1995 two-bedroom FMR and the 
    FY 1995 four-person VLIL. The numerator of the ratio was the area's FY 
    1995 FMR. The denominator of the ratio was the monthly LIHTC income-
    based rent limit calculated as \1/12\ of 30 percent of 120 percent of 
    the area's VLIL (where 120 percent of the VLIL was rounded to the 
    nearest $50 and not allowed to exceed 80 percent of the AMGI in areas 
    where the VLIL is adjusted upward from its 50 percent of AMGI base).
        2. The ratios of the FMR to the LIHTC income-based rent limit 
    were arrayed in descending order, separately, for MSAs/PMSAs and for 
    non-metropolitan counties.
        3. The Difficult Development Areas are those with the highest 
    ratios cumulative to 20 percent of the 1990 population of all 
    metropolitan areas and of all non-metropolitan counties.
    
    B. Application of Population Caps to Difficult Development Area 
    Determinations
        In identifying Difficult Development Areas, HUD applied various 
    caps, or limitations, as noted above. The cumulative population of 
    metropolitan Difficult Development Areas cannot exceed 20 percent of 
    the cumulative population of all metropolitan areas and the cumulative 
    population of nonmetropolitan Difficult Development Areas cannot exceed 
    20 percent of the cumulative population of all nonmetropolitan 
    counties.
        In applying these caps, HUD established procedures to deal with how 
    to treat small overruns of the caps. The remainder of this section 
    explains the procedure. In general, HUD stops selecting areas when it 
    is impossible to choose another area without exceeding the applicable 
    cap. The only exceptions to this policy are when the next eligible 
    excluded area contains either a large absolute population or a large 
    percentage of the total population, or the next excluded area's ranking 
    ratio as described above was identical (to three decimal places) to the 
    last area selected, and its inclusion resulted in only a minor overrun 
    of the cap. Thus for both the designated metropolitan and non-
    metropolitan Difficult Development Areas there are minimal overruns of 
    the caps. HUD believes the designation of these additional areas is 
    consistent with the intent of the legislation. Some latitude is 
    justifiable because it is impossible to determine whether the 20 
    percent cap has been exceeded, as long as the apparent excess is small, 
    due to measurement error. Despite the care and effort involved in a 
    decennial census, it is recognized by the Census Bureau, and all users 
    of the data, that the population counts for a given area and for the 
    entire country are not precise. The extent of the measurement error is 
    unknown. Thus, there can be errors in both the numerator and 
    denominator of the ratio of populations used in applying a 20 percent 
    cap. In circumstances where a strict application of a 20 percent cap 
    results in an anomalous situation, recognition of the unavoidable 
    imprecision in the census data justifies accepting small variances 
    above the 20 percent limit.
    
    C. Exceptions to OMB Definitions of MSAs/PMSAs and Other Geographic 
    Matters
    
        As stated in OMB Bulletin 94-07 defining metropolitan areas: OMB 
    establishes and maintains the definitions of the [Metropolitan 
    Areas] MAs solely for statistical purposes * * * OMB does not take 
    into account or attempt to anticipate any nonstatistical uses that 
    may be made of the definitions * * * We recognize that some 
    legislation specifies the use of metropolitan areas for programmatic 
    purposes, including allocating Federal funds.
    
        HUD makes exceptions to OMB definitions in calculating FMRs by 
    deleting counties from metropolitan areas whose OMB definitions are 
    determined by HUD to be larger than their housing market areas. In 
    addition, HUD is required by statute to calculate a separate FMR and 
    VLIL for Westchester County, New York, which OMB includes as part of 
    the New York, NY PMSA. Thus the following counties are assigned their 
    own FMRs and VLILs and evaluated as if they were separate metropolitan 
    areas for purposes of designating Difficult Development Areas.
    
    Metropolitan Area and Counties Deleted
    
    Atlanta, GA--Carrol, Pickens, and Walton Counties.
    Chicago, IL--DeKalb, Grundy, and Kendall Counties.
    Cincinnati-Hamilton, OH-KY-IN--Brown County, Ohio; Gallatin, Grant, and 
    Pendleton Counties in Kentucky; and Ohio County, Indiana.
    Dallas, TX--Henderson County.
    Lafayette, LA--St. Landry and Acadia Parishes.
    New York, NY--Westchester County.
    New Orleans, LA--St. James Parish.
    Washington, DC-MD-VA-WV--Clarke, Culpeper, King George, and Warren 
    Counties in Virginia; and Berkeley and Jefferson Counties in West 
    Virginia.
    Affected MSAs/PMSAs are assigned the indicator ``(part)'' in the list 
    of Metropolitan Difficult Development Areas.
    
        Finally, in the New England states (Connecticut, Maine, 
    Massachusetts, New Hampshire, Rhode Island, and Vermont) OMB defines 
    MSAs/PMSAs according to county subdivisions or Minor Civil Divisions 
    (``MCDs'') rather than county boundaries. Thus, when a 
    
    [[Page 48342]]
    New England county is designated as a Nonmetropolitan Difficult 
    Development Area, only that part of the county (the group of MCDs) not 
    included in any MSA/PMSA is the Nonmetropolitan Difficult Development 
    Area. Geographic definitions of the nonmetropolitan parts of New 
    England counties can be found in HUD's Rule establishing FY 1995 FMRs 
    at 60 FR 42230 or 24 CFR Part 888. Affected counties are assigned the 
    indicator ``(part)'' in the list of Nonmetropolitan Difficult 
    Development Areas.
    
    Future Designations
    
        Difficult Development Areas are designated annually as updated 
    income and FMR data become available. Qualified Census Tracts will not 
    be redesignated until year 2000 census data become available.
    
    Effective Date
    
        The list of Difficult Development Areas is effective for 
    allocations of credit made after December 31, 1995. In the case of a 
    building described in Internal Revenue Code section 42(h)(4)(B), the 
    list is effective if the bonds are issued and the building is placed in 
    service after December 31, 1995. The corrected designations of 
    Qualified Census Tracts published May 1, 1995, at 60 FR 21246 remain in 
    effect.
    
    Other Matters
    
    Environmental Impact
    
        In accordance with 40 CFR 1508.4 of the CEQ regulations and 24 CFR 
    50.20 of the HUD regulations, the policies and actions in this document 
    are determined not to have the potential of having a significant impact 
    on the quality of the human environment and therefore further 
    environmental review under the National Environmental Policy Act is not 
    necessary.
    
    Regulatory Flexibility Act
    
        In accordance with 5 U.S.C. Sec. 605(b) (the Regulatory Flexibility 
    Act), the undersigned hereby certifies that this notice does not have a 
    significant economic impact on a substantial number of small entities. 
    The notice involves the designation of ``Difficult Development Areas'' 
    for use by political subdivisions of the States in allocating the LIHTC 
    as required by section 42 of the Code, as amended. This notice places 
    no new requirements on the States, their political subdivisions, or the 
    applicants for the credit. This notice also details the technical 
    methodology used in making such designations.
    
    Executive Order 12612, Federalism
    
        The General Counsel, as the Designated Official under section 6(a) 
    of Executive Order 12612, Federalism, has determined that the policies 
    contained in this notice will not have any substantial direct effects 
    on States or their political subdivisions, or the relationship between 
    the Federal government and the States, or on the distribution of power 
    and responsibilities among the various levels of government. As a 
    result, the notice is not subject to review under the order. The notice 
    merely designates ``Difficult Development Areas'' for use by political 
    subdivisions of the States in allocating the LIHTC as required by 
    section 42 of the Code, as amended. The notice also details the 
    technical methodology used in making such designations.
    
    Executive Order 12606, The Family
    
        The General Counsel, as the Designated Official under Executive 
    Order 12606, The Family, has determined that this notice does not have 
    potential for significant impact on family formation, maintenance, and 
    general well-being, and, thus, is not subject to review under the 
    Order. The notice involves the designation of ``Difficult Development 
    Areas'' for use by political subdivisions of the States in allocating 
    the LIHTC as required by section 42 of the Code, as amended. The notice 
    also details the technical methodology used in making such 
    designations.
    
        Dated: September 11, 1995.
    Henry G. Cisneros,
    Secretary.
    
                         IRS Section 42(d)(5)(C) Difficult Development Areas--Metropolitan Areas                    
    ----------------------------------------------------------------------------------------------------------------
      State       Metropolitan area         Metropolitan area         Metropolitan area         Metropolitan area   
    ----------------------------------------------------------------------------------------------------------------
    AZ        Yuma, AZ.                                                                                             
    CA        Chico-Paradise, CA......  Los Angeles Long Beach,   Salinas, CA.............  San Francisco, CA.      
                                         CA.                                                                        
              San Luis Obispo-          Santa Barbara-Santa       Santa Cruz-Watsonville,   Santa Rosa, CA          
               Atascadero-Paso Robles,   Maria Lompoc, CA.         CA.                                              
               CA.                                                                                                  
              Ventura, CA.                                                                  ........................
    CT        Bridgeport, CT..........  New Haven-Meriden, CT...  Stamford-Norwalk, CT....  ........................
    FL        Daytona Beach, FL.......  Fort Lauderdale, FL.....  Fort Myers-Cape Coral,    Fort Pierce-Port Lucie, 
                                                                   FL.                       FL.                    
              Miami, FL...............  Punta Gorda, FL.........  Sarasota-Bradenton, FL..  West Palm Beach-Boca    
                                                                                             Raton, FL.             
    HI        Honolulu, HI.                                                                 ........................
    MA        Barnstable-Yarmouth, MA.  Fitchburg-Leominster, MA  Worcester, MA-CT          ........................
    ME        Portland, ME.             ........................  ........................  ........................
    NH        Portsmouth-Rochester, NH-                                                     ........................
               ME.                                                                                                  
    NJ        Atlantic-Cape May, NJ...  Jersey City, NJ.........  Monmouth-Ocean, NJ......  Vineland-Millville-     
                                                                                             Bridgeton, NJ.         
    NY        Nassau-Suffolk, NY......  New York, NY (part).....  Newburgh, NY-PA           ........................
    OR        Eugene-Springfield, OR.                                                       ........................
    PR        Aguadilla, PR...........  Arecibo, PR.............  Caguas, PR..............  Mayaguez, PR.           
              Ponce, PR...............  San Juan-Bayamon, PR.                               ........................
    RI        Providence-Fall River-                                                        ........................
               Warwick, RI-MA..                                                                                     
    SC        Myrtle Beach, SC.                                                             ........................
    TX        Brownsville-Harlingen-    El Paso, TX.............  Laredo, TX                ........................
               San Benito, TX.                                                                                      
    WA        Bellingham, WA..........  Yakima, WA..............                                                    
    ----------------------------------------------------------------------------------------------------------------
    
    
                                                                                                                    
    
    [[Page 48343]]
                       IRS Section 42(d)(5)(C) Difficult Development Areas--Nonmetropolitan Areas                   
    ----------------------------------------------------------------------------------------------------------------
      State            County                    County                    County                    County         
    ----------------------------------------------------------------------------------------------------------------
              Pacific Islands.                                                                                      
    AK        Bethel Census Area......  Dillingham Census Area..  Fairbanks North Star      Haines Borough.         
                                                                   Borough.                                         
              Juneau Borough..........  Ketchikan Gateway         Kodiak Island Borough...  Lake And Peninsula      
                                         Borough.                                            Borough.               
              Nome Census Area........  North Slope Borough.....  Northwest Arctic Borough                          
    AL        Coffee County...........  Macon County............                                                    
    AR        Baxter County...........  Conway County...........  Garland County..........  Madison County.         
              Mississippi County.                                                                                   
    AZ        Cochise County..........  Coconino County.........  Gila County.............  Santa Cruz County.      
              Yavapai County                                                                                        
    CA        Alpine County...........  Amador County...........  Calaveras County........  Del Norte County.       
              Humboldt County.........  Imperial County.........  Inyo County.............  Kings County.           
              Lake County.............  Mariposa County.........  Mendocino County........  Mono County.            
              Nevada County...........  Plumas County...........  San Benito County.......  Sierra County.          
              Siskiyou County.........  Tuolumne. County                                                            
    CO        Eagle County............  Garfield County.........  Gilpin County...........  Grand County.           
              La Plata County.........  Lake County.............  Ouray County............  Pitkin County.          
              Routt County............  San Miguel County.                                  ........................
    CT        Litchfield County (part)  Middlesex County (part).  New London County (part)  Windham County (part).  
    DE        Sussex County.                                                                                        
    FL        Citrus County...........  Desoto County...........  Franklin County.........  Glades County.          
              Hardee County...........  Hendry County...........  Highlands County........  Indian River County.    
              Monroe County...........  Okeechobee County.......  Taylor County.                                    
    GA        Bulloch County..........  Butts County............  Camden County...........  Dawson County.          
              Liberty County..........  Union County.                                                               
    HI        Hawaii County...........  Kauai County............  Maui County.............                          
    ID        Bonner County...........  Kootenai County.........                                                    
    KS        Riley County.                                                                                         
    KY        Adair County............  Bell County.............  Estill County...........  Floyd County.           
              Johnson County..........  Lincoln County..........  Morgan County...........  Nicholas County.        
              Perry County............  Pike County.............  Pulaski County.                                   
    LA        Morehouse Parish........  Natchitoches Parish.....  Tangipahoa Parish.......  Vernon Parish.          
              West Feliciana Parish.                                                                                
    MA        Barnstable County (part)  Dukes County............  Franklin County (part)..  Hampden County (part).  
              Hampshire County (part).  Nantucket County........  Worcester County (part).  ........................
    MD        St. Mary's County.......  Wicomico County.                                                            
    ME        Androscoggin County       Aroostook County........  Cumberland County.......  Franklin County.        
               (part).                                                                                              
              Hancock County..........  Kennebec County.........  Knox County.............  Lincoln County.         
              Oxford County...........  Penobscot County (part).  Piscataquis County......  Sagadahoc County        
              Somerset County.........  Waldo County (part).....  Washington County.......  York County (part).     
    MO        Camden County.                                                                                        
    MS        Adams County............  Bolivar County..........  Claiborne County........  Coahoma County.         
              Copiah County...........  George County...........  Issaquena County........  Lafayette County.       
              Lauderdale County.......  Leflore County..........  Sunflower County........  Tate County.            
              Washington County.......  Yazoo County.                                                               
    MT        Missoula County.                                                                                      
    NC        Camden County...........  Dare County.............  Pasquotank County.......  Watauga County.         
    NH        Belknap County..........  Carroll County..........  Cheshire County.........  Grafton County.         
              Hillsborough County       Merrimack County (part).  Rockingham County (part)  Strafford County.       
               (part).                                                                                              
              Sullivan County.                                                                                      
    NM        Chaves County...........  Curry County............  Lincoln County..........  Mckinley County.        
              Quay County.............  Rio Arriba County.......  San Miguel County.......  Taos County.            
    NV        Douglas County..........  Mineral County..........  Pershing County.                                  
    NY        Clinton County..........  Columbia County.........  Cortland County.........  Essex County.           
              Greene County...........  Hamilton County.........  Jefferson County........  Otsego County.          
              Schuyler County.........  Sullivan County.........  Tompkins County.........  Ulster County.          
    OR        Clatsop County..........  Coos County.............  Curry County............  Deschutes County.       
              Hood River County.......  Jefferson County........  Josephine County........  Klamath County.         
              Lincoln County.                                                                                       
    PA        Monroe County...........  Northumberland County...  Schuylkill County.......  Wayne County.           
    PR        All.                                                                                                  
    RI        Newport County (part)...  Washington County (part)                                                    
    SC        Beaufort County.........  Fairfield County.                                                           
    SD        Faulk County............  Spink County.                                                               
    TN        Haywood County..........  Trousdale County.                                                           
    TX        Aransas County..........  Burleson County.........  Camp County.............  Gillespie County.       
              Hopkins County..........  Hudspeth County.........  Jasper County...........  Kerr County.            
              Kimble County...........  Kleberg County..........  Llano County............  Nacogdoches County.     
              Polk County.............  Rains County............  Red River County........  Robertson County.       
              Tyler County............  Val Verde County........  Van Zandt County........  Walker County.          
              Washington County.                                                                                    
    UT        Daggett County..........  Iron County.............  Washington County                                 
    VA        Caroline County.........  Cumberland County.......  Frederick County........  King And Queen County.  
    
    [[Page 48344]]
                                                                                                                    
              Madison County..........  Orange County...........  Shenandoah County.......  Westmoreland County.    
    VI        Virgin Islands.                                                                                       
    VT        Addison County..........  Bennington County.......  Lamoille County.........  Orange County.          
              Rutland County..........  Washington County.......  Windham County..........  Windsor County.         
    WA        Clallam County..........  Douglas County..........  Grays Harbor County.....  Jefferson County.       
              San Juan County.........  Skagit County.                                                              
    WV        Greenbrier County.......  Harrison County.........  Taylor County...........  Upshur County.          
    WY        Teton County.                                                                                         
    ----------------------------------------------------------------------------------------------------------------
    
    
    
    [FR Doc. 95-23051 Filed 9-15-95; 8:45 am]
    BILLING CODE 4210-32-P
    
    

Document Information

Published:
09/18/1995
Department:
Housing and Urban Development Department
Entry Type:
Notice
Action:
Notice.
Document Number:
95-23051
Pages:
48340-48344 (5 pages)
Docket Numbers:
Docket No. FR-3956-N-01
PDF File:
95-23051.pdf