R 206.203 Preliminary information.

Rule 203. A qualified taxpayer who owns or holds a long-term lease for a resource that they believe is a historic resource and, if rehabilitated, could qualify them for a tax credit, may communicate with the office and request information on a preliminary basis with respect to whether the resource appears to be historic, whether a rehabilitation plan appears to conform with standards and guidelines, or whether completed rehabilitation appears to conform with standards and guidelines. Preliminary comments are not binding on the office, nor do they replace any formal reviews prescribed by these rules.