MICHIGAN STRATEGIC FUND  
STATE HISTORIC PRESERVATION OFFICE  
HISTORIC PRESERVATION CERTIFICATION  
(By authority conferred on the state historic preservation office by sections 266a and  
676 of the income tax act of 1967, 1967 PA 281, MCL 206.266a and 206.676)  
R 206.201 Purpose.  
Rule 201. The purpose of these rules is to prescribe the procedures whereby a  
qualified taxpayer may request all of the following in order to qualify for a tax credit  
under the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713:  
(a) A certification of historic significance.  
(b) Certification of a rehabilitation plan.  
(c) Certification of a completed rehabilitation of a historic resource.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.202 Definitions.  
Rule 202. (1) As used in these rules:  
“Act” means the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713.  
“Applicant” means a qualified taxpayer or taxpayers making application for the tax  
credits.  
“Compliance period” means the 5-year period beginning on the date a certificate of  
completed rehabilitation is issued.  
“Federal Secretary” means the United States Secretary of the Interior, or a designee  
authorized by the Secretary, in the course of carrying out the Secretary's responsibilities  
to certify historic significance, rehabilitation plans, and rehabilitation work under federal  
law.  
"Inspection" means a visit by an authorized representative of the office to a certified  
or potentially certified historic resource for the purposes of reviewing and evaluating the  
significance of the historic resource or the ongoing or completed rehabilitation or for the  
purpose of determining whether an unapproved alteration to the completed rehabilitation  
was made during the 5-year compliance period.  
“In writing” means written comments provided via first class mail, certified mail, or  
email.  
“Project types” means owner-occupied residential resources, small nonresidential  
historic resources, and large nonresidential historic resources as those terms are defined  
in the act.  
“Property” means 1 or more historic resources located on 1 or more parcels under the  
control of a common owner where the structures are judged by the office to have been  
functionally related historically to serve an overall purpose, such as a mill complex or a  
residence and carriage house.  
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"Rehabilitation" means the process of returning a historic resource to a useful state,  
through repair or alteration, that makes possible an efficient or a functional use while  
preserving the portions and features of the historic resource that are significant to its  
historical, architectural, and cultural values.  
“Returned to service” means the date on which, based on all the facts and  
circumstances, either of the following occurs:  
(i) The historic resource has reached a degree of completion that would permit  
its operation at substantially its designed level, even though it is not in operation.  
(ii) The historic resource is, in fact, in operation at substantially its designed  
level.  
"Standards and guidelines" means the Federal Secretary's standards for rehabilitation  
and guidelines for rehabilitating historic buildings set forth in, and authorized by 36 CFR  
part 67.  
"Tax credit" means a credit against a federal tax as allowed by section 47(a)(2) of the  
internal revenue code of 1990, 26 USC 47, or against a state tax as allowed by section  
266a or section 676 of the act, MCL 206.266a and 206.676.  
“Year” means a calendar year beginning January 1 and ending December 31.  
(2) A term defined in the act has the same meaning when used in these rules.  
History: 2022 MR 6, Mar. 17, 2022.  
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.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.204 Certification; historic significance.  
Rule 204. (1) An applicant shall submit an application to the office for certification  
of historic significance of the possible historic resource. If the applicant is eligible to  
claim only a federal tax credit, then the applicant shall apply on a historic preservation  
certification application prescribed by the National Park Service. If the applicant is  
eligible to claim both a federal and state tax credit, then the applicant shall apply on a  
historic preservation certification application prescribed by the National Park Service and  
file a state part 1 application, remit the state fee as prescribed in R 206.209, and provide  
any other project information prescribed by the office. If the applicant is eligible to claim  
only a state tax credit, the applicant shall apply only on a historic preservation  
certification application state part 1, remit the state fee as prescribed in R 206.209, and  
provide any other project information prescribed by the office. An applicant may seek  
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state part 1 certification on the basis that a property is individually eligible for listing in  
the National Register of Historic Places.  
A state part 1 application must include all of the following:  
Applicant name, business entity’s name, mailing address, phone number, and email of  
each owner or long-term lessee seeking the credit, if any.  
Common modern name and historic name of the resource, if any.  
Address of the resource.  
Name of any historic district in which the resource is located, if applicable.  
For any historic resources not individually listed in the National Register of Historic  
Places, current photographs of the resource detailing the following:  
The historic resource, site, and landscaping before alteration.  
The historic resource in conjunction with adjacent properties and structures along the  
streetscape.  
All interior spaces, such as a room, and each significant interior feature.  
For any historic resource not individually listed in the National Register of Historic  
Places or seeking a preliminary determination of individual eligibility, all of the  
following must be provided:  
(i) A brief description of the resource, including major alterations, distinctive features  
and spaces, and dates of construction activity.  
(ii) A brief statement of significance, summarizing how the resource reflects  
historical values, including the values that may give a designated historic district its  
distinctive character.  
(iii) A map clearly locating the resource in a local unit or in an established historic  
district.  
(iv) A letter or letters from the office indicating that all of the following has been met:  
(A) A National Register of Historic Places preliminary questionnaire has been  
received by the office.  
(B) The National Register of Historic Places preliminary questionnaire has been  
reviewed by the office.  
(C) The resource appears to be individually eligible for listing in the National  
Register of Historic Places.  
The social security number or federal taxpayer identification number of each  
applicant.  
The signature of each applicant.  
A completed declaration of location form if the resource is located within a local  
historic district.  
Any other information requested by the office.  
The state review fee as prescribed in R 206.209.  
In addition to all the state part 1 application requirements described under subrule (2)  
of this rule, an applicant shall submit any attachments that the office determines are  
necessary to perform its evaluation and determination. The office shall notify an  
applicant, in writing, if additional information or materials are required. The office shall  
not process the application until the requested information or materials are furnished by  
the applicant to the satisfaction of the office.  
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Upon receipt of a complete and adequately documented application, the office shall  
review the submission to determine the eligibility of a possible historic resource for  
participation in the federal or state tax credit program, or both.  
Within 120 days of receipt of a complete application, the office shall provide written  
notification to the applicant of its determination on the application for historic  
significance certification.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.205 Certification; rehabilitation plan.  
Rule 205. (1) To initiate a review of a rehabilitation plan for certification purposes,  
an applicant with an approved state part 1 application shall submit a state part 2  
application to the office for the historic resource. An applicant may submit a state part 1  
and 2 application simultaneously, but the office will not review the state part 2  
application until it has determined that the state part 1 applications is complete, and the  
property is a qualified historic resource. If the applicant is eligible to claim only a federal  
tax credit, then the applicant shall apply on a historic preservation certification  
application prescribed by the National Park Service. If the applicant is eligible to claim  
both a federal and state tax credit, then the applicant shall apply on a historic preservation  
certification application prescribed by the National Park Service and file a state part 2  
application, remit the state fee as prescribed in R 206.209, and provide any other project  
information prescribed by the office. If the applicant is eligible to claim only a state tax  
credit, then the applicant shall apply on a historic preservation certification application  
state part 2, remit the state fee as prescribed in R 206.209, provide any other project  
information prescribed by the office, and a verification of state equalized value form, as  
required by the act.  
(2) The office will accept only 1 state part 2 application per property at a time. If  
multiple state part 2 applications for a property are received, the first complete and  
properly documented state part 2 application received by the office will be accepted and  
processed for review. Any additional state part 2 applications received by the office for  
the same property will be deemed invalid.  
(3) Applications for projects with National Park Service part 2 approvals, work  
carried out or, that were complete and returned to service before the effective date of the  
legislation, will not be accepted.  
(4) An applicant may file a state part 2 application that includes work already  
completed. The office shall determine if the completed work is acceptable on its own and  
in conjunction with the proposed work included in the state part 2 application. A state  
part 2 application must not include any work that was completed more than 1 year before  
the date a state part 2 application was submitted to the office. If a state part 2 application  
includes previously completed work, and is awarded a preapproval letter, the 8-year  
period for completion of the project will be reduced to 7 years and the period to submit  
the state part 3 application reduced to the earliest of the following to occur:  
(a) Eight years from the date of the preapproval letter.  
(b) One year after the historic resource is returned to service.  
(5) A state part 2 application must include all of the following:  
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(a) Applicant name, business entity's name, mailing address, phone number, and  
email of each owner or long-term lessee seeking the credit, if any.  
(b) Common modern name and historic name of the resource, if any.  
(c) Address of the resource.  
(d) Photographs deemed sufficient by the office to document the interior and  
exterior appearance of the historic resource, its site, and environs before the  
commencement of rehabilitation.  
(e) Verification of the resource's state equalized value as required by the act.  
(f) Plans and specifications for the proposed rehabilitation work.  
(g) Any plans for adjacent, attached, or related new construction.  
(h) The social security number or federal taxpayer identification number of each  
applicant.  
(i) Any additional documentation, such as window surveys or masonry cleaning  
specifications, requested by the office.  
(j) The signature of applicant.  
(k) Any other documents the office or its governing agency requires or determines  
necessary.  
(l) The state review fee as prescribed in R 206.209.  
Upon receipt of a complete and adequately documented state part 2 application, the  
office shall review the submission to determine whether the applicant's rehabilitation plan  
meets the standards and guidelines. If the office determines that additional information  
or documentation is needed to evaluate the submission, the office shall notify the  
applicant in writing. The office shall not process the application until the information or  
documents, or both, have been provided. To qualify for certification, a proposed  
rehabilitation plan must comport with each element of the standards and guidelines, to the  
extent applicable.  
Within 120 days of receipt of a complete state part 2 application, the office shall  
notify the applicant, in writing, if the rehabilitation plan meets the standards and  
guidelines. If the office determines that the rehabilitation plan meets the standards and  
guidelines, the office shall issue a preapproval letter to the applicant. If the office  
determines that the rehabilitation plan does not meet the standards and guidelines, the  
office shall advise the applicant of any revisions necessary for the rehabilitation plan to  
meet the standards and guidelines. An applicant may submit a revised rehabilitation plan  
to the office. The office shall not process the application until the necessary revisions are  
provided to the office.  
In the event that all available credits have been awarded, all approved state part 2  
applications not receiving a preapproval letter will be granted priority status in  
accordance with the provision of R 206.206.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.206 Certification; credit reservation priority.  
Rule 206. (1) State historic preservation applications will be reviewed upon receipt,  
and the office shall issue either a preapproval letter or a priority number based on the date  
that a complete and adequately documented state part 2 application was received by the  
office and the amount of available tax credits. When making preapprovals, the office  
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shall offer the maximum amount of available credit, not to exceed 25% of the estimated  
qualified expenditures, to the first applicant of a particular project type that has submitted  
a complete application to the office. If the available credit is less than the full credit  
anticipated by the applicant, the applicant may accept the reduced amount of credit or  
decline the offer and accept a priority number based on the date of the applicant's  
completed application. An applicant that declines a partial credit offer may receive  
additional credit offers, based on their requested amount of credit and priority number as  
additional credit becomes available. Declining a credit offer does not extend the 2-year  
limit on the original priority number assigned to the application.  
(2) In any year, if the maximum amount of credit allocated to a specific project type  
or the annual maximum credit limit for the program is reached, the office shall do the  
following:  
(a) Notify the public via its website that the office will no longer accept any  
additional applications for that project type or the program for the remainder of the year.  
(b) Assign a priority number to all remaining complete applications that did not  
receive a preapproval letter. Priority numbers will be assigned to each application based  
on the date the completed application was received by the office.  
(c) Allow applicants that submitted incomplete applications to submit a revised  
application. In the event a revised application is determined to be complete, the  
application must be assigned a priority number based on the date the revised complete  
application was received by the office.  
(d) In the last month of each year, the office shall review all applications that have  
been assigned priority numbers and based on the lowest priority number, contact  
applicants to verify if the applicants are still seeking credit for a project. If so, the office  
shall do the following:  
(i) Issue a preapproval letter for any recaptured, unclaimed, or returned credits from  
previous years to other applications within that project type based on priority numbers. If  
there are no applications within that specific project type that will accept the recaptured,  
unclaimed, or returned credit, then it must be made available to any approved application,  
regardless of project type, based on priority number.  
(ii) Notify any applicants that have not received a preapproval letter and that have a  
priority number that was issued at least 2 years before the review date that the application  
has expired, the applicant is no longer be eligible for any available credit, and the  
applicant will need to submit a new application if the applicant wants to continue to seek  
a credit.  
(iii)Determine which projects will receive funding in the next year based on priority  
number and project types.  
(iv)Post on its website the total amount of credit, if any, per project type that will be  
available to new applications in the subsequent year.  
(3)  
On the first business day of the new year, the office shall begin accepting  
new applications for that year for all project types with available credits until any or all  
conditions in subrule (2) of this rule are met.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.207 Certification; rehabilitation plan amendments.  
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Rule 207. (1) To initiate a review of a rehabilitation plan amendment for  
certification purposes, an applicant with an approved state part 1 and 2 application shall  
submit a state amendment application to the office for the historic resource. If the  
applicant is eligible to claim only a federal tax credit, the applicant shall apply on a  
historic preservation certification amendment application form as prescribed by the  
National Park Service. If the applicant is eligible to claim both, federal and state tax  
credits, then the applicant shall apply on a historic preservation certification application  
amendment form as prescribed by the National Park Service and file a state application  
amendment form, and any provide other project information prescribed by the office. If  
the applicant is eligible to claim only a state tax credit, then the applicant shall apply only  
on a historic preservation certification application amendment form prescribed by the  
office.  
(2) An application for rehabilitation plan amendment must include all of the  
following:  
(a) Applicant name, business entity's name, mailing address, phone number, and  
email of each owner or long-term lessee seeking the credit, if any.  
(b) Common modern name and historic name of the resource, if any.  
(c) Address of the resource.  
(d) Photographs determined sufficient by the office to document the condition and  
appearance of the area or areas affected by the proposed work scope modifications.  
(e) A written description of the proposed changes or new work.  
(f) Plans and specifications for the amended rehabilitation work.  
(g) Any plans for adjacent, attached, or related new construction as appropriate.  
(h) The social security number or federal taxpayer identification number of applicant.  
(i) Any additional documentation, such as window surveys or masonry cleaning  
specifications, requested by the office.  
(j) The signature of each applicant.  
(k) Any other documents the office or its governing agency require or determine  
necessary.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.208 Certification; completed rehabilitation.  
Rule 208. (1) To initiate a review of a completed rehabilitation, an applicant with an  
approved state part 1 and 2 application shall submit a state part 3 application to the office.  
If the applicant is eligible to claim only a federal tax credit, the applicant shall apply on a  
historic preservation certification application prescribed by the National Park Service. If  
the applicant is eligible to claim both a federal and state tax credit, then the applicant  
shall apply on a historic preservation certification application prescribed by the National  
Park Service and file a state part 3 application, remit the state fee as prescribed in R  
206.209, and provide any other project information prescribed by the office. If the  
applicant is eligible to claim only a state tax credit, the applicant shall file the historic  
preservation certification application state part 3, remit the state fee as prescribed in R  
206.209, and provide any other project information prescribed by the office.  
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(2) For an historic resource with a preliminary determination of eligibility for listing  
in the National Register of Historic Places state part 1, the listing process must be  
completed before the state part 3 application is submitted.  
(3) Except as stipulated in R 206.205(4), the state part 3 application must be  
submitted within 9 years after the date of the preapproval letter or within in 1 year of the  
date that the historic resource is returned to service, whichever occurs first. If the state  
part 3 application is not submitted within the required time frame, the office shall rescind  
the preapproval letter and notify the applicant in writing of the rescission and that the  
applicant will no longer be eligible for credits relating to the rescinded preapproval letter.  
(4)  
The state part 3 application must include all of the following:  
(a) Applicant name, business entity's name, mailing address, phone number, and  
email of each owner or long-term lessee, if any, seeking the credit.  
(b) Common modern name and historic name of the resource, if any.  
(c) Address of the resource.  
(d) Date the preapproval letter was issued.  
(e) The project completion date.  
(f) The social security number or federal taxpayer identification number of applicant.  
(g) A signed statement that the completed rehabilitation is consistent with the  
approved state part 2 application and meets the standards and guidelines.  
(h) Photographs adequate to document the completed rehabilitation.  
(i) For an historic resource with a preliminary determination of eligibility for listing  
in the National Register of Historic Places, the date the historic resource was officially  
listed.  
(j) The state review fee as prescribed in R 206.209.  
(k) All economic data as described in the act.  
(l) Assignment/Reassignment form or forms if the credits are being transferred.  
(5) When filing a state part 3 application, an applicant may request additional credit  
in excess of the amount stated in the preapproval letter. Requests for additional credit in  
excess of the amount stated in the preapproval letter must be treated as a new credit  
request and be given a new priority level based on the date of the request. Before the end  
of the year in which the state part 3 application was received, the office shall either  
approve the applicant’s request for additional credits, if any are available, or approve the  
existing state part 3 application based on the amount of credit listed in the applicant’s  
preapproval letter.  
(6) Upon receipt of a complete and adequately documented request for certification  
of completed work and other items as described in this rule, the office shall perform a  
review to determine whether the completed rehabilitation conforms with the  
rehabilitation plans and plan amendments, if any, and meets the standards and guidelines.  
The office shall determine conformance to the standards and guidelines on the basis of  
application documentation and other available information showing the historic resource  
as it existed in its historic setting. To qualify for certification, the completed  
rehabilitation work must comport with each element of the standards and guidelines, to  
the extent applicable.  
(7) Within 120 days of the receipt of the state part 3 application, the office shall  
notify the applicant of its determination in writing. The office may require changes in the  
completed rehabilitation to enable the completed rehabilitation to meet the standards and  
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guidelines. The office shall not process the state part 3 application until the required  
changes in the completed rehabilitation have been made by the applicant.  
(8) If the office determines that the completed rehabilitation meets the standards and  
guidelines, then the office shall notify both the applicant and the department of treasury  
of the office's determination.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.209 Fees.  
Rule 209. (1) An applicant that submits a historic preservation certification  
application prescribed by the National Park Service by itself, or in conjunction with a  
historic preservation certification application prescribed by the office, is responsible for  
the payment of fees to the National Park Service in the amount prescribed in 36 CFR  
67.11.  
An applicant that submits a historic preservation certification application prescribed  
by the office, or in conjunction with a historic preservation certification application  
prescribed by the National Park Service, is responsible for payment of fees described in  
subrule (1) of this rule as well as those fees specified in subrules (3), (4), and (5) of this  
rule. The office shall not provide an applicant with any certification decision until the  
appropriate fee has been received. Upon request of the office, the applicant shall remit the  
appropriate fee as directed by the office. All fees are nonrefundable.  
An applicant shall remit the following state part 1 fees to the office based on property  
type:  
Owner-occupied residential properties: $50.00.  
All other properties: $100.00.  
An applicant shall remit the following state part 2 fees to the office based on property  
type and amount of qualified expenditures:  
(a) Owner-occupied residential properties:  
(i) One hundred dollars if anticipated qualified expenses are $20,000.00 or less.  
(ii) Two percent of the anticipated credit if anticipated qualified expenses are greater  
than $20,000.00.  
(b) All other properties:  
(i) Two hundred dollars if anticipated qualified expenses are $40,000.00 or less.  
(ii) Two percent of the anticipated credit if anticipated qualified expenses are greater  
than $40,000.00.  
An applicant shall remit the following state part 3 fees to the office based on the  
following fee schedule:  
(a) Owner-occupied residential properties:  
(i) One hundred dollars if anticipated qualified expenses are $20,000.00 or less.  
(ii) Two percent of the credit received, not to exceed the preapproval letter credit if  
anticipated qualified expenses are greater than $20,000.00.  
(b) All other properties:  
(i) Two hundred dollars if anticipated qualified expenses are $40,000.00 or less.  
(ii) Two percent of the credit received, not to exceed the preapproval letter credit if  
anticipated qualified expenses are greater than $40,000.00.  
(6) Sale or transfer agreement processing: $1,000.00.  
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History: 2022 MR 6, Mar. 17, 2022.  
R 206.210 Inspection; revocation.  
Rule 210. (1) The office may conduct an inspection of a historic resource during the  
rehabilitation process and during the compliance period.  
The office may, after giving the qualified taxpayer 30 days' written notice, issue a  
revocation of a certificate of completed rehabilitation if the office determines that a  
rehabilitation was either not undertaken in conformity with the standards and guidelines  
or, if during the compliance period, either the historic resource was damaged, altered, or  
substantially changed or the applicant undertook further unapproved work inconsistent  
with the standards and guidelines. The office shall notify the department of treasury of  
any revocation issued under this subrule. The department of treasury shall determine the  
state tax consequences to the qualified taxpayer of a revocation of certification in  
accordance with section 266a(9) of the act, MCL 206.266a.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.211 Appeals.  
Rule 211. (1) An applicant may appeal a denial of an application for certification  
submitted under these rules. If the appeal involves a historic preservation certification  
application prescribed by the National Park Service by itself, or in conjunction with a  
historic preservation certification application prescribed by the office, then the  
a p p l i c a n t shall follow the procedures set forth in 36 CFR 67.10 to appeal the  
federal portion of the credit. If the appeal involves an application for certification  
prescribed by the office by itself, then the applicant shall follow the procedures  
prescribed in this rule for the state credit.  
To file an appeal under this rule, an applicant shall submit a written appeal to the state  
historic preservation officer, care of the office, within 60 days from the date of the denial.  
The request must state “APPEAL” on its header, state the reason or reasons the applicant  
believes the denial should be reversed, and include all information, records, and other  
materials the applicant wants considered.  
The state historic preservation officer, or his or her delegate, shall schedule a hearing.  
Once a final order has been issued, an applicant has exhausted all of their administrative  
remedies.  
History: 2022 MR 6, Mar. 17, 2022.  
R 206.212 Sale or transfer of resource.  
Rule 212. (1) If, during the compliance period, a qualified taxpayer wishes to either  
sell or transfer the qualified taxpayer’s interest in the historic resource, the qualified  
taxpayer shall notify the office and the department of treasury in writing of their intent at  
least 6 months before the proposed sale or transfer.  
(2) The qualified taxpayer shall do all of the following:  
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(a) Provide at their own expense, and in a form and manner acceptable to the office,  
all of the following information, in addition to the notice:  
(i) Copy of the executed purchase and sale agreement.  
(ii) Proof of notification to the department of treasury.  
(iii) A copy of the deed to the property.  
(iv) The name and project number of the project that received the credits.  
(v) The name and address of the property being transferred.  
(vi) The legal description of the property.  
(vii) The name and contact information for all qualified taxpayers that received  
credits resulting from the previous state part 3 certification.  
(viii) The name and contact information for the new owner.  
(ix) The date the state part 3 certification for the project was issued.  
(x) The total amount of state credits received by the project.  
(xi) Any additional document or information requested by the office.  
(b) Execute the historic resource transfer agreement.  
(c) Remit the fee in accordance with rule R 206.209(6).  
(3) Upon receipt of a fully executed historic resource transfer agreement, the office or  
its designee shall do both the following:  
(a) Record the historic resource transfer agreement with the register deeds having  
jurisdiction over the property.  
(b) Return a fully executed and recorded copy of the historic resource transfer  
agreement to the qualified taxpayer and the new owner.  
History: 2022 MR 6, Mar. 17, 2022.  
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;