R455.  Heritage and Arts, History.
R455-11.  Historic Preservation Tax Credit.
R455-11-1.  Authority.
	(1)  Sections 59-7-609 and 59-10-1006 allow for an historic preservation tax credit by the Utah State Tax Commission and provide for certain duties of the Division of State History and the State Historic Preservation Office.
	(2)  Section 9-8-205 provides that the Board of State History and the Division shall make policies and rules to direct the division director in the carrying out of his duties.

R455-11-2.  Purpose.
	The purposes of this rule are: (1) to ensure an orderly process by the Division of State History and the State Historic Preservation Office, (2) to allow for appeal and judicial review of decisions, and (3) to ensure that all rehabilitation work on historic preservation tax credit projects meets the Secretary of the Interior's "Standards for Rehabilitation".

R455-11-3.  Applicability.
	This rule applies to all applications and proceedings under Sections 59-7-609 and 59-10-1006.

R455-11-4.  Definitions.
	As used in this rule:
	(1)  "State Historic Preservation Office" means the Office of Preservation within the Division of State History known hereafter as Office.
	(2)  "Director" means the Director of the Division of State History.
	(3)  "Office" means the Office of Historic Preservation within the Division of State History.
	(4)  "Division" means the Division of State History.
	(5)  "Historic Preservation Tax Credit" means any tax credit allowed by the Utah State Tax Commission pursuant to Sections 59-7-609 or 59-10-1006.
	(6)  "Project" means the entire scope and course of work on any building and accompanying site for which an applicant is seeking the historic preservation tax credit.
	(7)  "Applicant" means any person or entity that is seeking an historic preservation tax credit.
	(8)  "Standards" means the Secretary of Interior's "Standards for Rehabilitation" as promulgated under the authority of the National Historic Preservation Act, 54 U.S.C. 300101 et seq.
	(9)  "National Register" means the National Register of Historic Places maintained pursuant to the National Historic Preservation Act, 54 U.S.C. 300101 et seq.
	(10)  "Anticipatory construction, demolition, or alteration" means any rehabilitation-related action that does not meet the "Standards" taken with prior knowledge and in intentional disregard of the "Standards" or after having received Division comments.

R455-11-5.  Application for Historic Preservation Tax Credit.
	(1)  Any person or entity seeking the historic preservation tax credit shall, prior to completion of the rehabilitation project, apply to the Office for certification of historic significance and approval of the proposed or on-going rehabilitation work.  The applications shall be on forms approved by the Office.  The applicant shall complete the applications in whole and shall provide all other information requested relative to the project including adequate pre-rehabilitation photographs and other required documentation.
	(2)  The Office shall consult with the applicant and provide historic and technical advice and assistance subject to budgetary and management constraints, as necessary to assist the applicant in applying for the historic preservation tax credit.  The Office shall review the application within thirty days of receipt to determine if the proposed or on-going rehabilitation work meets the "Standards".
	(3)  If the Office determines the project meets the "Standards" and that no anticipatory construction, demolition, or alteration has occurred, the Office shall provide the applicant with written approval of the proposed or on-going work along with any further comments or conditions deemed necessary.
	(4)  If after full consultation the Office determines the project does not meet the "Standards", that anticipatory construction, demolition, or alteration has occurred, or the building is not a certifiable historic building, the Office shall notify the applicant in writing of the decision, set forth the basis of the decision, and detail the process to appeal the decision.  The applicant or other interested party may request a review of the decision as set forth in R455-11-9.

R455-11-6.  Execution of Project.
	(1)  During the course of the project, the Office shall be available for continuing consultation subject to budgetary and management constraints.  If the applicant desires to modify the approved work plan, the applicant shall make such request for a change on a form approved by the Office and shall be governed by the provisions of R455-11-5.
	(2)  The applicant shall allow access and observation of the project building at any reasonable time upon request of the Office.

R455-11-7.  Certification of Completed Work.
	(1)  Upon completion of the project, the applicant shall request certification of completed work in writing on a form approved by the Office and shall provide all other information requested by the Office relative to the project.  The applicant shall allow access to the project for final observation by the Office if necessary in determining if the work conforms with the approved plan.
	(2)  At this time the applicant shall also submit a complete National Register nomination if the building is not already listed in the National Register as set forth in R455-11-10.
	(3)  The final Office review shall be in writing and shall be forwarded to the applicant within thirty days of receipt of a complete application.

R455-11-8.  Issuance of Authorization Form and Certification Number.
	If the Office determines the work was completed in accordance with the approved plan and meets the "Standards", the Office shall issue an authorization form provided by the Utah State Tax Commission, including the unique certification number.  If any request for review is sought, the Office shall not issue the authorization form or unique certification number unless and until the review results in approval of the project.

R455-11-9.  Request for Review and Appeal Proceedings.
	(1)  All proceedings under R455-11 with regard to the historic preservation tax credit are informal.
	(2)  The applicant or any interested person may seek review of the decision of the Office by filing a request for review with the Director.  The request for review shall set forth in detail that portion of the decision of the Office for which review is sought, and on what basis the decision was inconsistent with the facts or "Standards".  Copies of the request for review shall be sent to the applicant and to any other party who has expressed interest in the proceeding as appropriate.  Any such request for review must be filed with the Director within 30 days of the decision of the Office.
	(3)  The applicant or any interested person may file with the Director a response to the request for review within fifteen days of notification.
	(4)  Review of the Office decision shall be made by the Director and shall be based on review of the project file, the request for review, and responses, if any.  The Director may conduct an independent investigation and request further information from the Office staff, applicant, or any other party to the project.  In addition, the Director may, at his/her sole discretion, conduct an informal hearing on the review.
	(5)  Within thirty days of receipt of the request for review, the Director shall issue his/her decision based on review of the project file and the information received at a hearing or from other sources, if any.  The Director shall set forth in writing his/her decision concerning the request for review and forward it to the applicant and other interested parties.
	(6)  Judicial review of the decision of the Director may be obtained by filing a complaint in the Third Judicial District Court in Salt Lake County seeking review by a trial de novo.  The issue in the district court is whether the decision of the Director constituted an abuse of his/her discretion.  The person or entity seeking judicial review shall have the burden of proof that the decision of the Director constituted an abuse of his/her discretion.

R455-11-10.  Noncertified Historic Buildings.
	(1)  If the project building is not listed in the National Register at the time of the application for certification of completed work, the applicant shall submit a complete National Register nomination form to the Office.  The Office shall review the nomination for completeness and forward it to the Board of State History according to requirements of 36 CFR 60 and applicable policies for evaluation and action.
	(2)  If the project building is located in a National Register Historic District and the building has not been designated by the Division as being of significance to the district at the time of application for certification of completed work, the applicant shall submit a request for designation to the Office.  The request shall be on a form approved by the Office.  The Office shall review the request for completeness and determine if the project building is of significance to the district.

KEY:  preservation, tax credits, rehabilitation, housing
Date of Enactment or Last Substantive Amendment:  January 2, 1996
Notice of Continuation:  May 14, 2019
Authorizing, and Implemented or Interpreted Law:  59-7-609; 59-10-1006; 9-8-205