Wisconsin Administrative Code
Historical Society
Chapter HS 3 - State historic rehabilitation tax credits
Section HS 3.07 - Certification of completed work
Current through February 26, 2024
(1) Within 90 days of the completion of rehabilitation work the owner shall submit a part 3 application to the officer for approval. If the officer determines that the part 3 application is incomplete, the officer shall return it to the owner with recommendations for making it complete.
(2) If the officer does not receive a part 3 application within 90 days of the completion date, the officer shall notify the owner in writing that certification of rehabilitation will be rescinded unless the owner submits a complete part 3 application within 45 days of the date of the written notification. If the officer does not receive a complete part 3 application by the end of the 45 day period, the officer shall notify the secretary of the department of revenue in writing that certification of rehabilitation has been rescinded.
(3) If the officer determines that the part 3 application is complete, the officer shall review and approve or deny the part 3 application in writing.
(4) The officer shall approve the part 3 application if the officer determines that the rehabilitation work conforms to the part 2 application. When the officer approves a part 3 application, the officer shall sign the part 3 application and return it to the owner indicating that the officer has approved the rehabilitation work.
(5) The officer shall deny the part 3 application if the officer determines that the rehabilitation work does not conform to the part 2 application. When the officer denies a part 3 application, the officer shall issue a letter to the property owner notifying the owner of the reasons for the denial, any remedial action that the owner may take that will result in the approval of the part 3 application, and a date by which the remedial action must take place. If by the given date the officer determines that the project has been brought into conformance with the part 2 application, the officer shall sign and return it to the owner indicating that the officer has approved the rehabilitation work; If by the given date the owner has not demonstrated that work has been brought into conformance with the part 2 application, the officer shall notify by letter the secretary of the department of revenue that the rehabilitation work does not meet the rehabilitation standards.
