42-12103
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42-12103. Review of application by state historic preservation officer; approval or denial A. The state historic preservation officer, with the assistance of the Arizona historical advisory commission, shall review the application and may view the premises. B. The state historic preservation officer shall notify the county assessor and the applicant of the approval or denial of the application on or before August 1 of the valuation year. An application that is not approved by August 1 is considered to be denied. C. The state historic preservation officer shall not deny an application solely because of the potential loss of revenue that may result from granting the application if the officer finds that the property is historic property. The state historic preservation officer may approve the application with respect to only part of the property that is subject to the application. D. If any part of the application is denied, or at any time before approval, the applicant may withdraw the application. E. An owner whose application has been denied may appeal to either the tax court or the superior court pursuant to section 12-163, subsection B. F. If the state historic preservation officer determines that the property qualifies for classification as historic property, the officer shall certify the determination in writing and shall file a copy of the certificate with the county assessor within ten days. The certificate shall state the facts on which the approval was based. |