Section 350-23-002 - PROCEDURES002.01 The determination of the status of a property as historically significant, the issuance of a preliminary certificate of rehabilitation and the issuance of a final certificate of rehabilitation is made by the State Historic Preservation Officer, following application by the property owner.002.02 To be considered historically significant property, the property owner must apply to the State Historic Preservation Officer on a form prescribed by the State Historic Preservation Officer, pursuant to Neb. Rev. Stat. Section 77-1387. If the property is recognized by the State Historic Preservation Officer as historically significant, the owner may apply for a preliminary certificate of rehabilitation.002.03 To obtain a preliminary certificate of rehabilitation, the owner of the property must apply to the State Historic Preservation Officer on a form prescribed by the State Historic Preservation Officer, pursuant to Neb. Rev. Stat. Section 77-1388. The property owner must obtain from the county assessor a written certification of the base value of the real property that was last certified pursuant to Neb. Rev. Stat. Section 13-509 or as finally determined on appeal. 002.03A The certification issued by the assessor must be in writing and be signed by the assessor.002.03B If the request for the certification of the base value is received by the assessor prior to August 20, the certified base value will be for the previous assessment year. If the request is received after August 20, the certified base value will be for the current assessment year.002.03C If the preliminary certificate of rehabilitation is granted by the State Historic Preservation Officer, a copy of the preliminary certificate shall be provided to the assessor by the State Historic Preservation Officer within seven days of the issuance of the certificate.002.03D If the property receives a final certificate of rehabilitation, the value certified by the assessor as for the purposes of the application for a preliminary certificate will be the base value of the property for assessment purposes.002.04 To obtain a final certificate of rehabilitation, the owner of the property must provide information to the State Historic Preservation Officer regarding the completion of the rehabilitation of the property pursuant to Neb. Rev. Stat. Section 77-1390. If the final certificate of rehabilitation is issued, the State Historic Preservation Officer shall provide a copy of the certificate to the assessor within seven days of its issuance.002.05 Upon the issuance of the final certificate of rehabilitation, the assessor shall value the property at its base value, beginning in the assessment year following the receipt of the final certificate by the assessor.350 Neb. Admin. Code, ch. 23, § 002