Section 72.08 - Application for Special Assessment(1) In order for the MHC to certify that the proposed rehabilitation meets the Secretary of the Interior's Standards, the property owner shall submit the following information on a form provided by the MHC: (a) description of property, including its historic background and any features which lend historic, architectural or cultural significance to the property;(b) complete rehabilitation plan, including description of work and appropriate photographic documentation, estimated work schedule and completion date;(c) if the property is located in a local historic district created pursuant to M.G.L. c. 40C or by special act of the General Court, or is designated a land mark pursuant to a special act of the General Court, or is otherwise subject to a preservation ordinance or bylaw adopted pursuant to Mass. Const. Amend. Art. 89, § 6, or is subject to a preservation restriction placed in accordance with the provisions of M.G.L. c. 184, § 31, the owner must obtain a certificate of appropriateness or other applicable written approval for the proposed rehabilitation from the appropriate local preservation commission, and must submit a copy of that certificate or other approval to the MHC.(2) Within 30 days of receipt of all necessary documentation, the MHC shall review the proposed rehabilitation and determine whether it meets the Secretary of the Interior's Standards. If the MHC determines that the proposed rehabilitation meets the Secretary of the Interior's Standards, it will provide the property owner with a certificate to that effect. If the MHC determines that the proposed rehabilitation does not meet the Secretary of the Interior's Standards, it will so inform the property owner in writing and will set forth the bases for its determination. The MHC will provide guidance to anapplicant inrevising the proposed rehabilitation plan to conform with the Secretary of the Interior's Standards.(3) The owner shall file an application with the municipal tax authority. The application shall be in a form determine d by the municipality in its bylaw or ordinance, and shall include at a minimum the following information:(a) proof of ownership and occupancy;(b) certificate from the MHC that the rehabilitation as proposed meets the Secretary of the Interior's Standards;(c) asessed value of property prior to rehabilitation; and(d) total cost of rehabilitation.(4) Within 60 days of receipt of all necessary documentation, the municipal taxing authority shall determine whether the proposed rehabilitation meets the criteria for the special assessment set forth in 950 CMR 72.00 and shall notify the owner of its decision in writing. A municipality shall by ordinance or bylaw establish time frames for the effective date of a special assessment.(5) In order to be eligible for the special assessment, an owner must file the application required in 950 CMR 72.08(3) with the municipal taxing authority within two years of completion of work.