DAR File No. 43716
This notice was published in the June 1, 2019, issue (Vol. 2019, No. 11) of the Utah State Bulletin.
Heritage and Arts, History
Rule R455-11
Historic Preservation Tax Credit
Five-Year Notice of Review and Statement of Continuation
DAR File No.: 43716
Filed: 05/14/2019 12:58:26 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 59-10-1006 allow for a historic preservation tax credit by the Utah State Tax Commission and provide for certain duties of the Utah State Tax Commission and State Historic Preservation Office. Section 9-8-205 provides that the Board of State History and the Division of History (Division) shall make rules and policies to direct the Division director in carrying out the director's 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 comments have been received during the past five years.
Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:
This rule is necessary to administer the Historic Preservation Tax Credit allowed by Sections 59-7-609 and 59-10-1006; to ensure an orderly process by the Division and the State Historic Preservation Office; to allow for appeal and judicial review of decisions; and to ensure that all rehabilitation work on historic preservation tax credit projects meets the Secretary of the Interior's "Standards for Rehabilitation." Therefore, this rule should be continued.
The full text of this rule may be inspected, during regular business hours, at the Office of Administrative Rules, or at:
Heritage and ArtsHistory
300 RIO GRANDE ST
SALT LAKE CITY, UT 84101-1182
Direct questions regarding this rule to:
- Alycia Aldrich at the above address, by phone at 801-245-7226, by FAX at 801-533-3503, or by Internet E-mail at aaldrich@utah.gov
- Nelson Knight at the above address, by phone at 801-245-7244, by FAX at , or by Internet E-mail at nwknight@utah.gov
Effective:
05/14/2019
Authorized by:
Jill Love, Executive Director
Additional Information
More information about a Five-Year Notice of Review and Statement of Continuation is available online.
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull_pdf/2019/b20190601.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
For questions regarding the content or application of this rule, please contact Alycia Aldrich at the above address, by phone at 801-245-7226, by FAX at 801-533-3503, or by Internet E-mail at aaldrich@utah.gov; Nelson Knight at the above address, by phone at 801-245-7244, by FAX at , or by Internet E-mail at nwknight@utah.gov. For questions about the rulemaking process, please contact the Office of Administrative Rules.