1 Del. Admin. Code § 901-12.0
Current through Register Vol. 28, No. 7, January 1, 2025
Section 901-12.0 - Transitional Provisions12.1 An applicant that has initiated, but not yet completed, a project prior to November 11, 2018 shall be subject to the regulation as adopted September 1, 2014 (18 DE Reg. 237), following existing guidance associated with that regulation.12.2 Property owners that consulted with the State Office concerning a specific project prior to November 11, 2018 may request that the Division accept an application under the terms of the regulation as adopted September 1, 2014 (18 DE Reg. 237), following existing guidance associated with that regulation; the Division may consider such a request provided that:12.2.1 The applicant demonstrates that the information in their previously approved Part 1 application remains valid, and submits the Part 2 application to the State Office by December 31, 2018.12.2.2 If no Part 1 had been previously submitted, then the applicant submits both the Part 1 and Part 2 applications to the State Office by December 31, 2018.12.2.3 The applicant may submit no more than one such request per property.12.2.4 All other program requirements are met.12.3 For owner-occupied properties with applications under subsections 12.1 and 12.2, the Credit Award may not exceed $30,000.12.4 A taxpayer whose application is disapproved under subsection 12.2 may appeal in accordance with the administrative review process established in Section 10.0 of this regulation.1 Del. Admin. Code § 901-12.0
22 DE Reg. 409 (11/1/2018) (Final)