Community and Culture, History

Rule R212-11

Historic Preservation Tax Credit

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 33448
Filed: 03/10/2010 02:36:45 PM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Sections 59-7-609 and 59-10-108.5 allow for a 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 with respect to the implementation of these sections. Section 9-8-205 provides that the Board of State History and the Division shall make rules to direct the division director in carrying out his or her duties.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The rule is needed to: 1) ensure an orderly process of review of historic preservation tax credit projects 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."

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

• Lynette Lloyd at the above address, by phone at 801-533-3553, by FAX at 801-533-3567, or by Internet E-mail at [email protected]

Effective:

03/10/2010

Authorized by:

Philip Notarianni, Director