Iowa Admin. Code r. 223-37.6 - Certification of completion of work
(1) Upon receipt of
an application requesting certification of completed work, the staff shall
review the application and accompanying photographic documentation for
conformance with the Secretary of the Interior's Standards for Rehabilitation,
Guidelines for Rehabilitation of Historic Buildings,
36 CFR Part 67, March 12, 1984. The state historic
preservation officer shall provide recommendations to the National Park Service
for their decision.
(2) Applicants
shall receive notification of project status from the National Park Service. If
the National Park Service finds that a project does not meet the Standards, the
Secretary notifies the owner in writing, and if possible, advises the owner of
necessary revisions to meet the Standards.
In the case of a denial of significance of the proposed rehabilitation project or the completed work, the owner may appeal in writing to the Chief Appeals Officer, Cultural Resources, National Park Service, U.S. Department of the Interior, PO. Box 37127, Washington, D.C. 20013-7127. Appeals shall be filed within 30 days of receipt of the decision which is subject to appeal.
(3) Completed,
approved projects shall be subject to recapture of tax credits during the
following five-year period, due to sale (on a pro rata basis) or further
unapproved alterations inconsistent with the Secretary of the Interior's
Standards.
(4) Any previous
approval by federal, state or local agencies and organizations shall not ensure
certification by the Secretary for tax purposes. Any certifications made by the
Secretary of the Interior shall not be considered binding upon the Internal
Revenue Service or the Secretary of the Treasury with respect to the tax
consequences under the Internal Revenue Code. Nor does the certification of
significance for tax benefits substitute for or bind the National Register of
Historic Places nomination and listing process.
Notes
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