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233.04.2-V. Introduction to Certifications of Eligibility and Rehabilitation

AR ADC 233.04.2-VArkansas Administrative CodeEffective: February 10, 2020

West's Arkansas Administrative Code
Title 233. Arkansas Department of Parks, Heritage and Tourism
Division 04. Heritage Division
Arkansas Historic Preservation Program
Rule 2. Rules Governing the Arkansas Major Historic Rehabilitation Income Tax Credit Act
Effective: February 10, 2020
Ark. Admin. Code 233.04.2-V
233.04.2-V. Introduction to Certifications of Eligibility and Rehabilitation
A. Who may apply:
1. Ordinarily, only the fee simple Owner of the property in question may apply for the certifications herein described. However, if an Application is made by someone other than the fee simple Owner, the Application must be accompanied by a written statement from the fee simple Owner indicating that the Owner is aware of the Application and has no objection to the request for certification.
2. Upon receipt of an Application, the AHPP may determine whether a particular structure qualifies as an Eligible Property. The AHPP shall do so, however, only after notifying the Owner of the request, informing such Owner of the possible tax consequences of such a decision, and permitting the Owner a 30-day time period to submit written comments to the AHPP prior to decision. Such time period for comment may be waived by the Owner.
3. Owners of properties that appear to meet National Register criteria, but are not yet listed in the National Register or are located within potential Historic Districts, may request preliminary determinations of historic significance from the AHPP as to whether such structures may qualify as Eligible Properties when and if the properties or the potential Historic Districts in which they are located are listed in the National Register. Preliminary determinations may also be requested for properties outside the period or area of historic significance of registered Historic Districts. Procedures for obtaining these determinations shall be the same as those herein described. Such determinations are preliminary only and are not binding on the AHPP. Preliminary determinations will become final as of the date of the listing of the property, or district, in the National Register. For properties outside the period or registered Historic District, preliminary determinations will become final, except as provided below, when the district documentation on file with the National Park Service (“NPS”) is formally amended. If during review of a request for a Certificate of Rehabilitation, it is determined that the property does not contribute to the historic significance of the district because of changes that occurred after the preliminary determination of historic significance was made, Eligible Property designation will be denied.
4. Owners of structures not yet designated Eligible Properties may obtain determinations from the AHPP on whether Rehabilitation proposals meet the Secretary's Standards. Such determinations will be made only when the Owner has requested a preliminary determination of the historic significance of the property as described above and such request for determination has been acted upon by the AHPP. Final certifications of Rehabilitation will be issued only to Owners of Eligible Properties.
5. Owners of properties who have not taken a Rehabilitation tax credit on the Eligible Property within the past 24 months.
B. How to apply:
1. Requests for certifications of eligibility and of Rehabilitation shall be made on Major Historic Preservation Certification Applications. Part 1 of the Application shall be used in requesting a certification of eligibility and for preliminary determinations of eligibility; while Part 2 of the Application shall be used in requesting an evaluation of a proposed Rehabilitation project.
2. Application forms are available by contacting AHPP and requesting a hard copy or an electronic version via e-mail. It is important that an applicant contact AHPP staff prior taking any action on the proposed tax credit project.
3. Applications should be reviewed within 30 days of receipt of a complete, adequately documented Application. Where adequate documentation is not provided, the Owner will be notified of the additional information needed to undertake or complete review. The time periods in this part are based on the receipt of a complete Application. They will be adhered to as closely as possible and are defined as calendar days. They are not, however, considered to be mandatory, and the failure to complete review within the designated periods does not waive or alter any certification requirement. It is the applicant's responsibility to notify the State Historic Preservation Officer if Application reviews are not completed within the time periods specified above. The State Historic Preservation Officer, in turn, will consult with the AHPP to ensure that the review is completed in as timely manner as possible under the circumstances.
4. Approval of Applications and amendments to Applications is conveyed only in writing by duly authorized officials of the AHPP acting on behalf of the State Historic Preservation Officer. Decisions with respect to certifications are made on the basis of the descriptions contained in the Application form and other available information. In the event of any discrepancy between the Application form and other, supplementary material submitted with it (such as architectural plans, drawings, specifications, etc.), the applicant shall be requested to resolve the discrepancy in writing. In the event the discrepancy is not resolved, the description in the Application form shall take precedence. Intentional falsification of factual representations in the Application is subject to criminal and civil sanctions.
5. Although certifications of eligibility and Rehabilitation are considered separately, Owners must submit Part 1 of the Historic Preservation Certification Application prior to, or with, Part 2. Part 2 of the Application will not be processed until an adequately documented Part 1 is on file and acted upon unless the property is already individually listed on the National Register. Applications will not be considered if the Owner has objected to the listing of the property in the National Register.

Credits

Adopted Feb. 10, 2020.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 233.04.2-V, AR ADC 233.04.2-V
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