Section 206.154. Certification; historic significance.

(1) A person who is eligible to apply for a tax credit shall first submit an application to the center for certification  of  historic significance of the person's possible historic resource. If the person is eligible to claim a federal tax credit or both federal and state tax credits, then the person shall apply on a historic preservation certification application prescribed by the national park service. The person shall also file, at the same time, a declaration  of  location  and  other  project information prescribed by the Michigan historical center. If the person is eligible to claim a state tax credit exclusively, then the person shall apply only on a historic preservation certification application prescribed by the center. The person shall file 2 copies of each application and declaration.

(2)     An application shall contain the  information  requested  in  the application. The application shall include, but is not limited  to,  all  of the following information:

(a)   Name and mailing address of each owner or long-term lessee, if any, seeking the credit.

(b)   Common modern name and historic name, if any, of the resource.

(c)   Address of the resource.

(d)  Name of the historic district, if applicable.

(e)   All of the following photographs:

(i)   Current photographs of the resource.

(ii)   Photographs of the building or structure, site, and landscaping before alteration.

(iii)      Photographs showing the property in conjunction  with   adjacent properties and structures along the streetscape.

(iv)     A photograph of each distinct interior space, such as a room, and each significant interior feature.

(f)   A brief description of the resource, including major alterations, distinctive features and spaces, and dates of construction activity.

(g)   A brief statement of significance, summarizing how the resource reflects historical values, including the values that may give a designated historic district its distinctive character.

(h)   A map clearly locating the resource in a local unit or in an established historic district.

(i)    The social security number or federal taxpayer identification number of each applicant.

(j)   The signature of each applicant.

(3)     Together with the application, an  applicant  shall  submit   only attachments that the center deems necessary to perform an evaluation and a determination. The center shall notify an applicant, in writing, if additional information or materials are required. If the center notifies the applicant of the need for additional information or materials, then the center shall refrain from processing the application until the requested information or materials, or both, have been furnished.

(4)    Upon receipt of a complete and adequately documented application and a declaration, if applicable, the center, within 45 days of receipt, shall review the submission to determine the eligibility of a  possible  historic resource for participation in the federal or state tax credit program, or both. The center shall also evaluate the significance and status  of  the possible historic resource, including whether  it  qualifies as  a  historic resource for purposes of the federal and state tax credit programs.

(5)         Upon completion of an  evaluation   and  determination  of   historic significance, including an evaluation of whether a resource is a  historic resource and, if so, whether the historic resource is located in an eligible location, the center shall directly, or through the federal secretary, notify the applicant, in writing, of its determination  on  the  application  for historic significance certification.

History: 1998 - 2000 AACS.