No. 38932 (5-year Review): Rule R455-11. Historic Preservation Tax Credit

DAR File No.: 38932
Filed: 11/03/2014 02:39:41 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 Division of State History and the State Historic Preservation Office. 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.

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 were received during the last five years.

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

The continuation of this rule is necessary to ensure an orderly process by the Division of State History 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 Division of Administrative Rules, or at:

Heritage and Arts
History
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 [e-mail]

Effective:

11/03/2014

Authorized by:

Julie Fisher, Executive Director

---