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MISSOURI HOUSING DEVELOPMENT COMMISSION LOW …

MISSOURI HOUSING DEVELOPMENT COMMISSION LOW- income HOUSING TAX CREDIT PROGRAM COMPLIANCE MONITORING MANUAL REVISED September 2006 MISSOURI HOUSING DEVELOPMENT COMMISSION 4625 Lindell, Suite 300 St. Louis, MISSOURI 63108-3729 (314) 877-1350 TABLE OF CONTENTS Page PREFACE 1 1. INTRODUCTION 2 The MISSOURI HOUSING DEVELOPMENT COMMISSION 2 Background 2 Compliance Period 2 A. All Credit Developments 2 B. Developments Receiving Credit Allocations after December 31, 1989 2 C. Credit Allocations for 1987, 1988, and 1989 Only 2 D. Determination of Final Year of Program Compliance 2 Responsibilities 3 A. MHDC Responsibilities 3 B. Owner Responsibilities 3 C.

1 PREFACE This manual is a training and reference guide for the administration of the Low-Income Housing Tax Credit Program (“LIHTC or the Program”).

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