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4795S.05C
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SENATE COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 961
AN ACT
To repeal sections 253.544, 253.545, 253.550,
253.557, and 253.559, RSMo, and to enact in lieu
thereof five new sections relating to facilities of
historic significance, with an emergency clause.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 253.544, 253.545, 253.550, 253.557,
and 253.559, RSMo, are repealed and five new sections enacted
in lieu thereof, to be known as sections 253.544, 253.545,
253.550, 253.557, and 253.559, to read as follows:
253.544. Sections 253.544 to 253.559 [shall] may be
known and [may be] cited as the "Missouri Historic, Rural
Revitalization, and Regulatory Streamlining Act".
253.545. As used in sections 253.544 to 253.559, the
following terms shall mean, unless the context requires
otherwise:
(1) "Applicable percentage":
(a) For the rehabilitation of a property that receives
or intends to receive a state tax credit under sections
135.350 to 135.363, twenty-five percent;
(b) For the rehabilitation of a property located in a
qualifying county approved for a state tax credit and that
is not a property that receives or intends to receive a
state tax credit under sections 135.350 to 135.363, thirty-
five percent; or
(c) For the rehabilitation of a property not located
in a qualifying county approved for a tax credit, twenty-
five percent;
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(2) "Certified historic structure", a building located
in Missouri and either:
(a) Listed individually on the National Register of
Historic Places; or
(b) Located in a National Register-listed historic
district or a local district that has been certified by the
United States Department of the Interior and certified by
the Secretary of the Interior or the state historic
preservation office as a contributing resource in the
district;
(3) "Deed in lieu of foreclosure or voluntary
conveyance", a transfer of title from a borrower to the
lender to satisfy the mortgage debt and avoid foreclosure;
(4) "Department", the department of economic
development;
(5) "Eligible property", property located in Missouri
and offered or used for residential or business purposes;
(6) "Eligible recipient", an individual taxpayer or
nonprofit entity incurring expenses in connection with an
eligible property;
(7) "Historic theater", any historic theater that is a
certified historic structure or is located in a historic
district;
(8) "Historic school", any historic school that is a
certified historic structure or that is located in a
historic district;
(9) "Leasehold interest", a lease in an eligible
property for a term of not less than thirty years;
(10) "Principal", a managing partner, general partner,
or president of a taxpayer;
(11) "Qualified census tract", a census tract or
census block with a poverty rate of twenty percent or higher
as determined by a map and listing of census tracts which
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shall be published by the department and updated on a five-
year cycle, and which map and listing shall depict census
tracts with twenty percent poverty rate or higher, grouped
by census tracts with twenty percent to forty-two percent
poverty, and forty-two percent to eighty-one percent poverty
as determined by the most current five-year figures
published by the American Community Survey conducted by the
United States Census Bureau;
(12) "Qualified rehabilitation standards", the
Secretary of the Interior's Standards for Rehabilitation,
codified under 36 CFR 67;
(13) "Qualifying county", any county or portion
thereof in this state that is not:
(a) Within a city with more than four hundred thousand
inhabitants and located in more than one county; or
(b) A city not within a county;
(14) "Taxpayer", any person, firm, partnership, trust,
estate, limited liability company, or corporation.
253.550. 1. (1) Any taxpayer incurring costs and
expenses for the rehabilitation of eligible property[,
which] that is a certified historic structure or structure
in a certified historic district[,] may, subject to the
provisions of this section and section 253.559, receive a
credit against the taxes imposed pursuant to chapters 143
and 148, except for sections 143.191 to 143.265, on such
taxpayer in an amount equal to twenty-five percent of the
total costs and expenses of rehabilitation incurred after
January 1, 1998, which shall include, but not be limited to,
qualified rehabilitation expenditures as defined under
Section 47(c)(2)(A) of the Internal Revenue Code of 1986, as
amended, and the related regulations thereunder, provided
the rehabilitation costs associated with rehabilitation and
the expenses exceed fifty percent of the total basis in the
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property and the rehabilitation meets standards consistent
with the standards of the Secretary of the United States
Department of the Interior for rehabilitation as determined
by the state historic preservation officer of the Missouri
department of natural resources.
(2) Any taxpayer incurring costs and expenses for the
rehabilitation of eligible property that is in a qualifying
county and is a certified historic structure shall, subject
to the provisions of this section and section 253.559,
receive a credit against the taxes imposed under chapters
143 and 148, excluding withholding tax imposed under
sections 143.191 to 143.265, on such taxpayer in an amount
equal to thirty-five percent of the total costs and expenses
of rehabilitation incurred on or after July 1, 2024. Ten
percent of the total costs and expenses of rehabilitation
upon which the tax credit is based may be incurred for
investigation assessments and building stabilization before
the taxpayer submits the application for tax credits under
sections 253.544 to 253.559. Such total costs and expenses
of rehabilitation shall include, but not be limited to,
qualified rehabilitation expenditures as defined under 26
U.S.C. Section 47(c)(2)(A), as amended, and related
regulations, if:
(a) Such qualified rehabilitation expenditures exceed
fifty percent of the total basis in the property; and
(b) The rehabilitation meets the qualified
rehabilitation standards of the Secretary of the United
States Department of the Interior for rehabilitation of
historic structures.
(3) State historic rehabilitation standards shall not
be more restrictive than the Secretary of the Interior's
Standards for Rehabilitation set forth under 36 CFR 67.
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2. (1) The department shall not approve applications
for tax credits for properties not located in a qualified
census tract under the provisions of subsections 5 and 11 of
section 253.559 which, in the aggregate, exceed ninety
million dollars, increased by any amount of tax credits for
which approval shall be rescinded under the provisions of
section 253.559. The limitations provided under this
subsection shall not apply to applications approved under
the provisions of subsection 5 of section 253.559 for
projects to receive less than two hundred seventy-five
thousand dollars in tax credits.
(2) For each fiscal year beginning on or after July 1,
2018, the department shall authorize an amount up to, but
not to exceed, an additional thirty million dollars in tax
credits issued under subsections 5 and 11 of section
253.559, provided that such tax credits are authorized
solely for projects located in a qualified census tract.
Projects that receive preliminary approval that are located
within a qualified census tract may receive an authorization
of tax credit under either subdivision (1) of this
subsection or this subdivision, but such projects shall
first be authorized from the tax credit amount in this
subdivision before being authorized from the tax credit
amount in subdivision (1) of this subsection.
(3) For each fiscal year beginning on or after July 1,
2018, if the maximum amount of tax credits allowed in any
fiscal year as provided under subdivisions (1) and (2) of
this subsection is authorized, the maximum amount of tax
credits allowed under subdivisions (1) and (2) of this
subsection shall be adjusted by the percentage increase in
the Consumer Price Index for All Urban Consumers, or its
successor index, as such index is defined and officially
reported by the United States Department of Labor, or its
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successor agency. Only one such adjustment shall be made
for each instance in which the provisions of this
subdivision apply. The director of the department shall
publish such adjusted amount.
3. (1) For all applications for tax credits approved
on or after January 1, 2010, no more than two hundred fifty
thousand dollars in tax credits may be issued for eligible
costs and expenses incurred in the rehabilitation of an
eligible property that is a nonincome-producing single-
family residential property occupied by the taxpayer
applicant or any relative within the third degree of
consanguinity or affinity of such applicant and that is
either a certified historic structure or a structure in a
certified historic district.
(2) For all applications for tax credits, an amount
equal to the applicable percentage may be issued for
eligible costs and expenses incurred in the rehabilitation
of an eligible property that is a nonincome-producing single-
family residential property occupied by the taxpayer
applicant or any relative within the third degree of
consanguinity or affinity of such applicant and that is
either a certified historic structure or a structure in a
certified historic district. For properties not located in
a qualifying county, tax credits shall not be issued under
this subdivision unless the property is located in a
distressed community, as defined under section 135.530.
4. The limitations on tax credit authorization
provided under the provisions of subsection 2 of this
section shall not apply to:
(1) Any application submitted by a taxpayer, which has
received approval from the department prior to October 1,
2018; or
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(2) Any taxpayer applying for tax credits, provided
under this section, which, on or before October 1, 2018, has
filed an application with the department evidencing that
such taxpayer:
(a) Has incurred costs and expenses for an eligible
property which exceed the lesser of five percent of the
total project costs or one million dollars and received an
approved Part I from the Secretary of the United States
Department of Interior; or
(b) Has received certification, by the state historic
preservation officer, that the rehabilitation plan meets the
qualified rehabilitation standards, and the rehabilitation
costs and expenses associated with such rehabilitation shall
exceed fifty percent of the total basis in the property.
5. A single-resource certified historic structure of
more than one million gross square feet with a Part I
approval or on the National Register before January 1, 2024,
shall be subject to the dollar caps under subsection 2 of
this section, provided that, for any such projects that are
eligible for tax credits in an amount exceeding sixty
million dollars, the total amount of tax credits for such
project counted toward the annual limits provided in
subsection 2 of this section shall be spread over a period
of six years with one-sixth of such amount allocated each
year if:
(1) The project otherwise meets all the requirements
of this section;
(2) The project meets the ten percent incurred costs
test under subsection 9 of section 253.559 within thirty-six
months after an award is issued; and
(3) The taxpayer agrees with the department of
economic development, on a form prescribed by the
department, to then claim the entire award of the original
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"state historical tax credits" over three state fiscal years
with the initial year being the calendar year when the tax
credits are issued.
253.557. 1. If the amount of [such credit] a tax
credit authorized in sections 253.544 to 253.559 exceeds the
total tax liability for the year in which the rehabilitated
property is placed in service, the amount that exceeds the
state tax liability may be carried back to any of the three
preceding years and carried forward for credit against the
taxes imposed pursuant to chapter 143 and chapter 148,
except for sections 143.191 to 143.265 for the succeeding
ten years, or until the full credit is used, whichever
occurs first. Not-for-profit entities including, but not
limited to, corporations organized as not-for-profit
corporations pursuant to chapter 355 shall be eligible for
the tax credits authorized under sections 253.544 to
253.559. Taxpayers eligible for tax credits may transfer,
sell, or assign the credits. Credits granted to a
partnership, a limited liability company taxed as a
partnership, or multiple owners of property shall be passed
through to the partners, members, or owners respectively pro
rata or pursuant to an executed agreement among the
partners, members, or owners documenting an alternate
distribution method.
2. The assignee of the tax credits, hereinafter the
assignee for purposes of this subsection, may use acquired
credits to offset up to one hundred percent of the tax
liabilities otherwise imposed pursuant to chapter 143 and
chapter 148, except for sections 143.191 to 143.265. The
assignor shall perfect such transfer by notifying the
department in writing within thirty calendar days following
the effective date of the transfer and shall provide any
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information as may be required by the department to
administer and carry out the provisions of this section.
253.559. 1. To obtain approval for tax credits
allowed under sections 253.544 to 253.559, a taxpayer shall
submit an application for tax credits to the department.
The department shall establish an application cycle that
allows for year-round submission and year-round receipt and
review of such applications. Each application for approval,
including any applications received for supplemental
allocations of tax credits as provided under subsection 11
of this section, shall be prioritized for review and
approval[,] in the order of the date on which the
application was postmarked, with the oldest postmarked date
receiving priority. Applications postmarked on the same day
shall go through a lottery process to determine the order in
which such applications shall be reviewed.
2. Each application shall be reviewed by the
department for approval. In order to receive approval, an
application, other than applications submitted under the
provisions of subsection 11 of this section, shall include:
(1) Proof of ownership or site control. Proof of
ownership shall include evidence that the taxpayer is the
fee simple owner of the eligible property, such as a
warranty deed or a county assessor record as proof of
ownership. Proof of site control may be evidenced by a
leasehold interest or an option to acquire such an
interest. If the taxpayer is in the process of acquiring
fee simple ownership, proof of site control shall include an
executed sales contract or an executed option to purchase
the eligible property;
(2) Floor plans of the existing structure,
architectural plans, and, where applicable, plans of the
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proposed alterations to the structure, as well as proposed
additions;
(3) The estimated cost of rehabilitation, the
anticipated total costs of the project, the actual basis of
the property, as shown by proof of actual acquisition costs,
the anticipated total labor costs, the estimated project
start date, and the estimated project completion date;
(4) Proof that the property is an eligible property
and a certified historic structure or a structure in a
certified historic district or part 1 of a federal
application or a draft National Register of Historic Places
nomination has been submitted to the state historic
preservation office. In such instances, the application may
proceed as a preliminary application concurrent with the
associated federal process for nomination to the National
Register of Historic Places;
(5) A copy of land use plans; and
(6) Any other information the department may
reasonably require to review the project for approval.
Only the property for which a property address is provided
in the application shall be reviewed for approval. Once
selected for review, a taxpayer shall not be permitted to
request the review of another property for approval in the
place of the property contained in such application. Any
disapproved application shall be removed from the review
process. If an application is removed from the review
process, the department shall notify the taxpayer in writing
of the decision to remove such application. Disapproved
applications shall lose priority in the review process. A
disapproved application, which is removed from the review
process, may be resubmitted, but shall be deemed to be a new
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submission for purposes of the priority procedures described
in this section.
3. (1) In evaluating an application for tax credits
submitted under this section, the department shall also
consider:
(a) The amount of projected net fiscal benefit of the
project to the state and local municipality as calculated
based on reasonable methods;
(b) The overall size and quality of the proposed
project, including, but not limited to:
a. The estimated number of new jobs or housing units,
or both, to be created by the project;
b. The estimated number of construction jobs and
professional jobs associated with the project that are
included in total project costs;
c. Capital improvements created by a project and the
potential of future community investments and improvements;
d. Increased revenues from sales or property taxes;
e. The potential multiplier effect of the project; and
f. Other similar factors; and
(c) Input from the local elected officials in the
local municipality in which the proposed project is located
as to the importance of the proposed project to the
municipality.
(2) The provisions of this subsection shall not apply
to historic schools or theaters or applications for projects
to receive less than two hundred seventy-five thousand
dollars in tax credits.
4. (1) The department shall promptly notify the state
historic preservation office of each preliminary application
for tax credits. After receipt of such notice, the state
historic preservation office shall determine whether a
rehabilitation satisfies the qualified rehabilitation
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standards within sixty days of a taxpayer filing an initial
application for tax credits. The determination shall be
based upon evidence that the rehabilitation will meet
qualified rehabilitation standards, and that evidence shall
consist of one of the following:
(a) Preliminary approval by the state historic
preservation office; or
(b) An approved part 2 of the federal application,
which the state historic preservation office shall forward
directly to the department without any additional review by
such office.
(2) If the state historic preservation office approves
the application for tax credits within the sixty-day
determination period established in subdivision (1) of this
subsection, such office shall forward the application with
any review comments to the National Park Service and shall
forward any such review comments to the applicant. If such
office fails to approve the application within the sixty-day
determination period, such office shall forward the
application without any comments to the National Park
Service and shall have no further opportunity to submit any
comments on such application.
(3) Conditions on a state preliminary application or
on part 2 of a federal application shall not delay
preliminary state approval but shall be addressed by the
applicant for final approval of such application.
(4) Any application for state tax credits that does
not include an application for federal tax credits or a
nomination to the federal National Register of Historic
Places shall be reviewed by the state historic preservation
office within sixty days of a notice received under
subdivision (1) of this subsection.
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(5) (a) An application for state tax credits may
provide information indicating that the project is a phased
rehabilitation project as described under 26 U.S.C. Section
47, as amended. Such application for a phased
rehabilitation project shall include at least the following:
a. A schedule of the phases of the project with a
beginning and end date for each phase and the expected costs
for the whole project. The applicant may submit detailed
plans for the project at a later time within the application
process;
b. The adjusted total basis of such project, which
shall be submitted with the schedule of phases of the
project; and
c. A statement that the applicant agrees to begin each
phase of such project within twelve months of the start date
for such phase listed in the schedule of the phases.
(b) The applicant may submit a preliminary
certification of costs upon the completion of each phase of
the project.
(c) Upon approval of the cost certification submitted
and the work completed on each phase of such project, the
department shall issue eighty percent of the amount of the
state tax credit for which the taxpayer is approved under
this section. The remaining twenty percent of the amount of
the state tax credit for which the taxpayer is approved
under this section shall be issued upon the final approval
of the project under this section.
(6) If the department determines that the amount of
tax credits issued to a taxpayer under subdivision (5) of
this subsection is in excess of the total amount of tax
credits such taxpayer is eligible to receive, the department
shall notify such taxpayer, and such taxpayer shall repay
the department an amount equal to such excess.
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5. If the department deems the application sufficient,
the taxpayer shall be notified in writing of the approval
for an amount of tax credits equal to the amount provided
under section 253.550 less any amount of tax credits
previously approved. Such approvals shall be granted to
applications in the order of priority established under this
section and shall require full compliance thereafter with
all other requirements of law as a condition to any claim
for such credits. If the department disapproves an
application, the taxpayer shall be notified in writing of
the reasons for such disapproval. A disapproved application
may be resubmitted. If the scope of a project for which an
application has been approved under this section materially
changes, the taxpayer shall be eligible to receive
additional tax credits in the year in which the department
is notified of and approves of such change in scope, subject
to the provisions of subsection 2 of section 253.550 and
subsection 7 of this section, if applicable; however, if
such project was originally approved prior to August 28,
2018, the department shall evaluate the change in scope of
the project under the criteria in effect prior to such
date. A change in project scope shall be considered
material under this subsection if:
(1) The project was not previously subject to a
material change in scope for which additional tax credits
were approved; and
(2) The requested amount of tax credits for the
project after the change in scope is higher than the
originally approved amount of tax credits.
6. Following approval of an application, the identity
of the taxpayer contained in such application shall not be
modified except:
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(1) The taxpayer may add partners, members, or
shareholders as part of the ownership structure, so long as
the principal remains a principal of the taxpayer, provided
however, that subsequent to the commencement of renovation
and the expenditure of at least ten percent of the proposed
rehabilitation budget, removal of the principal for failure
to perform duties and the appointment of a new principal
thereafter shall not constitute a change of the principal; or
(2) Where the ownership of the project is changed due
to a foreclosure, deed in lieu of a foreclosure or voluntary
conveyance, or a transfer in bankruptcy.
7. In the event that the department grants approval
for tax credits equal to the total amount available or
authorized, as applicable, under subsection 2 of section
253.550, or sufficient that when totaled with all other
approvals, the amount available or authorized, as
applicable, under subsection 2 of section 253.550 is
exhausted, all taxpayers with applications then awaiting
approval or thereafter submitted for approval shall be
notified by the department that no additional approvals
shall be granted during the fiscal year and shall be
notified of the priority given to such taxpayer's
application then awaiting approval. Such applications shall
be kept on file by the department and shall be considered
for approval for tax credits in the order established in
this section in the event that additional credits become
available due to the rescission of approvals or when a new
fiscal year's allocation of credits becomes available for
approval or authorized, as applicable.
8. All taxpayers with applications receiving approval
on or after July 1, 2019, shall submit within one hundred
twenty days following the award of credits evidence of the
capacity of the applicant to finance the costs and expenses
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for the rehabilitation of the eligible property in the form
of a line of credit or letter of commitment subject to the
lender's termination for a material adverse change impacting
the extension of credit. If the department determines that
a taxpayer has failed to comply with the requirements under
this subsection, then the department shall notify the
applicant of such failure and the applicant shall have a
thirty-day period from the date of such notice to submit
additional evidence to remedy the failure.
9. All taxpayers with applications receiving approval
on or after the effective date of this act shall commence
rehabilitation within twenty-four months of the date of
issuance of the letter from the department granting the
approval for tax credits. "Commencement of rehabilitation"
shall mean that as of the date in which actual physical
work, contemplated by the architectural plans submitted with
the application, has begun, the taxpayer has incurred no
less than ten percent of the estimated costs of
rehabilitation provided in the application. Taxpayers with
approval of a project shall submit evidence of compliance
with the provisions of this subsection. Taxpayers shall
notify the department of any loss of site control or of any
failure to exercise any option to obtain site control within
the prescribed time period within ten days of such loss or
failure. If the department determines that a taxpayer has
lost or failed to obtain site control of the eligible
property or otherwise failed to comply with the requirements
provided under this section, the approval for the amount of
tax credits for such taxpayer shall be rescinded. A
taxpayer may voluntarily forfeit such approval at any time
by written notice to the department. Any approval rescinded
or forfeited under this subsection shall then be included in
the total amount of tax credits available in the year of
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such rescission or forfeiture, provided under subsection 2
of section 253.550, from which approvals may be granted.
Any taxpayer whose approval is rescinded or forfeited under
this subsection shall be notified of such from the
department and, upon receipt of such notice, may submit a
new application for the project. If a taxpayer's approval
is rescinded or forfeited under this subsection and such
taxpayer later submits a new application for the same
project, any expenditures eligible for tax credits under
section 253.550 that are incurred by such taxpayer from and
after the date of the rescinded or forfeited approval shall
remain eligible expenditures for the purposes of determining
the amount of tax credits that may be approved under section
253.550.
10. (1) (a) To claim the credit authorized under
sections 253.544 to 253.559, a taxpayer with approval shall
apply for final approval and issuance of tax credits from
the department, which shall determine the final amount of
eligible rehabilitation costs and expenses and whether the
completed rehabilitation meets the qualified rehabilitation
standards.
(b) Evidence that the completed rehabilitation meets
the qualified rehabilitation standards shall be shown by one
of the following:
a. Final approval by the state historic preservation
office; or
b. An approved part 3 of the federal application.
(c) The state historic preservation office shall
review each final application within sixty days and then
forward the application to the National Park Service and
send copies of any review comments to the applicant. If the
state historic preservation office fails to review the
application within sixty days, the application shall be
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forwarded without comments to the National Park Service and
the state historic preservation office shall have no further
opportunity to submit comments on such application.
(d) An award of tax credits under sections 253.544 to
253.559 shall be contingent on and awarded upon the listing
of such eligible property on the National Register of
Historic Places.
(2) Within seventy-five days of the department's
receipt of all materials required by the department for an
application for final approval and issuance of tax credits,
which shall include a state approval by the state historic
preservation office or an approved part 3 of the federal
application for projects receiving federal rehabilitation
credits, the department shall issue to the taxpayer tax
credit certificates in the amount of seventy-five percent of
the lesser of:
(a) The total amount of the tax credits for which the
taxpayer is eligible as provided in the taxpayer's
certification of qualified expenses submitted with an
application for final approval; or
(b) The total amount of tax credits approved for such
project under subsection 3 of this section, including any
amounts approved in connection with a material change in the
scope of the project.
(3) Within one hundred twenty days of the department's
receipt of all materials required by the department for an
application of final approval and issuance of tax credits
for a project, the department shall, unless such project is
under appeal under subsection 13 of this section:
(a) Make a final determination of the total costs and
expenses of rehabilitation and the amount of tax credits to
be issued for such costs and expenses;
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(b) Notify the taxpayer in writing of its final
determination; and
(c) Issue to the taxpayer tax credit certificates in
an amount equal to the remaining amount of tax credits such
taxpayer is eligible to receive, as determined by the
department, but was not issued in the initial tax credit
issuance under subdivision (2) of this subsection.
(4) If the department determines that the amount of
tax credits issued to a taxpayer in the initial tax credit
issuance under subdivision (2) of this subsection is in
excess of the total amount of tax credits such taxpayer is
eligible to receive, the department shall notify such
taxpayer, and such taxpayer shall repay the department an
amount equal to such excess.
(5) For financial institutions credits authorized
pursuant to sections 253.544 to 253.559 shall be deemed to
be economic development credits for purposes of section
148.064. The approval of all applications and the issuing
of certificates of eligible credits to taxpayers shall be
performed by the department. The department shall inform a
taxpayer of final approval by letter and shall issue, to the
taxpayer, tax credit certificates. The taxpayer shall
attach the certificate to all Missouri income tax returns on
which the credit is claimed.
11. Except as expressly provided in this subsection,
tax credit certificates shall be issued in the final year
that costs and expenses of rehabilitation of the project are
incurred, or within the twelve-month period immediately
following the conclusion of such rehabilitation. In the
event the amount of eligible rehabilitation costs and
expenses incurred by a taxpayer would result in the issuance
of an amount of tax credits in excess of the amount provided
under such taxpayer's approval granted under subsection 5 of
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this section, such taxpayer may apply to the department for
issuance of tax credits in an amount equal to such excess.
Applications for issuance of tax credits in excess of the
amount provided under a taxpayer's application shall be made
on a form prescribed by the department. Such applications
shall be subject to all provisions regarding priority
provided under subsection 1 of this section.
12. The department shall determine, on an annual
basis, the overall economic impact to the state from the
rehabilitation of eligible property.
13. (1) With regard to an application submitted under
sections 253.544 to 253.559, an applicant or an applicant's
duly authorized representative may appeal any official
decision, including all preliminary or final approvals,
denials of approvals, or dollar amounts of issued tax
credits, made by the department of economic development or
the state historic preservation office. Such an appeal
shall constitute an administrative review of the decision
and shall not be conducted as an adjudicative proceeding.
(2) The department shall establish an equitable
appeals process.
(3) The appeals process shall incorporate an
independent review panel consisting of members of the
private sector and the department.
(4) The department shall name an independent appeals
officer as chair.
(5) An appeal shall be submitted to the designated
appeals officer or review panel in writing within thirty
days of receipt by the applicant or the applicant's duly
authorized representative of the decision that is the
subject of the appeal and shall include all information the
appellant wishes the appeals officer or review panel to
consider in deciding the appeal.
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(6) Within fourteen days of receipt of an appeal, the
appeals officer or review panel shall notify the department
of economic development or the state historic preservation
office that an appeal is pending, identify the decision
being appealed, and forward a copy of the information
submitted by the appellant. The department of economic
development or the state historic preservation office may
submit a written response to the appeal within thirty days.
(7) The appellant shall be entitled to one meeting
with the appeals officer or review panel to discuss the
appeal, and the appeals officer or review panel may schedule
additional meetings at the officer's or panel's discretion.
The department of economic development or the state historic
preservation office may appear at any such meeting.
(8) The appeals officer or review panel shall consider
the record of the decision in question; any further written
submissions by the appellant, department of economic
development, or state historic preservation office; and
other available information and shall deliver a written
decision to all parties as promptly as circumstances permit
but no later than ninety days after the initial receipt of
an appeal by the appeals officer or review panel.
(9) The appeals officer and the members of the review
panel shall serve without compensation.
Section B. Because of the importance of protecting
historic buildings in this state, section A of this act is
deemed necessary for the immediate preservation of the
public health, welfare, peace, and safety, and is hereby
declared to be an emergency act within the meaning of the
constitution, and section A of this act shall be in full
force and effect upon its passage and approval.