301 CMR 16.04
Form of Application
Each Applicant seeking a Cranberry Bog Renovation Tax Credit shall submit no more than
one Application to the Secretary in a form required by the Secretary. An Application shall
include, at a minimum:
(a) A Project Plan containing:
A description of all proposed Qualified Renovation activities from initiation up to
and including the end of the project, including planting of vines and other permanent
stabilization work;
2. Certification that all proposed Qualified Renovation activities are in accordance with
U.S.D.A. Natural Resources Conservation Services Standards and best management
practices, available from the Massachusetts Cranberry Experiment Station;
3. A visual depiction, plan or map showing where the Applicant proposes to conduct
the activities described in the Project Plan;
4. A timeline for initiation and completion of each component of the proposed Qualified
Renovation;
5. A defined Project Period and date by which the project will be completed; and
An itemized budget identifying and showing the total cost for each stage and
component of the work in sufficient detail to allow the Secretary to determine whether
each budget item is a Qualified Renovation Expenditure.
(b)
Proof of a Farm Conservation Plan approved by the Natural Resources Conservation
Service, or an equivalent plan, completed or updated within the last five years;
(c)
For projects on property owned or operated by more than one person, or on leased
property, an agreement or affidavit, signed by each co-owner, co-operator, landlord, and
lessee, indicating that each such person other than the Applicant:
1. Is aware of the Application and the proposed Qualified Renovation;
Consents to the Applicant conducting the proposed Qualified Renovation on the
property;
3. Will not claim a tax credit for Qualified Renovation Expenditures arising from the
proposed Qualified Renovation in any other Application;
(d)
Certification by the Applicant that the Applicant has received all required permits,
licenses, and any other federal, state, or local approvals necessary for the project, or that the
proposed project will not occur until such permits, licenses, and approvals are received;
(e) Indication of whether the proposed Qualified Renovation will occur on property subject
to a restriction as defined in M.G.L. c. 184, § 31, and if so, certification by the Applicant that
the Applicant has obtained all required approvals for the Qualified Renovation required
pursuant to that restriction, or that the proposed Qualified Renovation will not occur, unless
and until the Applicant obtains all such approvals; and
(f) Such other information as the Secretary may require.