Whereas the historical, cultural and aesthetic heritage of Baton Rouge is among its most valued and important assets and that preservation of this heritage is essential to the promotion of the health, prosperity, and general welfare of the people;

In order to stimulate revitalization of the business districts and historic neighborhoods, and to protect and enhance local historical and aesthetic attractions to tourists, and thereby promote and stimulate business; to encourage the development of financial and other incentives at all levels of government and the private sector that will serve to promote the preservation of historic resources;

In order to enhance the opportunities for federal tax relief of property owners under relevant provisions of the Economic Recovery Tax Act of 1981 allowing tax investment credits for rehabilitation of certified historic structures (26 U.S.C.A. Section 191);

The Metropolitan Council of the City of Baton Rouge-Parish of East Baton Rouge hereby declare it to be the purpose and intent of this Ordinance to establish a uniform procedure for use in providing for the protection, enhancement, perpetuation, and use of places, districts, sites, buildings, structures, objects, and works of art having a special historical, cultural, or aesthetic interest or value, in accordance with the provisions of the ordinance.