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.