Rule 110-37-3-.04 - Decertification as Rehabilitated Historic Property Conditions(1) Certification may be revoked by the Department if it is determined that the property ceases to qualify as rehabilitated historic property. The Department has the authority to decertify any property which no longer possesses the qualities and features which made it eligible for the Georgia Register of Historic Places, or if a rehabilitation project was not undertaken as presented in the rehabilitated historic property application and supporting documentation, or where the owner, upon obtaining certification, undertook unapproved further alterations as part of the rehabilitation project inconsistent with the Standards for Rehabilitation, or if the owner failed to comply with any conditions of certification. Projects may be inspected by an authorized representative of the Department to determine if the work meets the Standards for Rehabilitation. (2) A rehabilitated historic property not in conformance with the Standards for Rehabilitation and which is determined to have lost those qualities which cause it to be nominated to the Georgia Register, will be removed from the Georgia Register. Delisting or certification of non-significance is considered effective as of the date of issue and is not considered to be retroactive. The tax consequences of a decertification will be determined by the Georgia Department of Revenue.Ga. Comp. R. & Regs. R. 110-37-3-.04
O.C.G.A. § 48-5-7.2.
Original Rule entitled "Decertification as Rehabilitated Historic Property Conditions" adopted. F. July 17, 2020; eff. August 6, 2020.