Eureka Manufacturing Company Cotton Mill

Lincolnton, Lincoln County, North Carolina Listed Ref. 13000934 Building

Also known as: Tait Yarn Company; Lincoln Bonded Warehouse Company

Eureka Manufacturing Company Cotton Mill, Lincolnton, North Carolina
Photo: RoxylovesHistory, CC BY-SA 3.0, via Wikimedia Commons
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Why it's listed

No readable nomination text is available for this listing yet (nominations after 2012 are held by the National Park Service rather than the National Archives). The facts below come from the National Park Service database.

Key facts

Address414 E. Water St., Lincolnton
CountyLincoln County
ListedDecember 18, 2013
Reference number13000934
Resource typeBuilding
Areas of significanceIndustry
Level of significanceLocal
Acreage1.6
Coordinates35.47216, -81.25155 (NPS GIS)

What listing means for this property

For an income-producing building, listing (individually or as a contributing building in a district) is the gateway to the 20% federal rehabilitation tax credit on qualified rehabilitation costs, often stackable with state credits. Work claiming the credit must follow the Secretary of the Interior's Standards and be approved in advance.

Listing does not restrict a private owner acting without federal money or permits; where federal funding or licensing is involved, Section 106 review applies.

General information, not legal or tax advice. Rules change; confirm with your State Historic Preservation Office or a qualified adviser.

Sources and further reading

Last updated October 2026. Found an error? See the editorial policy for how to report it.