Ala. Admin. Code r. 460-X-25-.17
Applicants or their duly authorized representatives may appeal any state official decisions related to this Program in accordance with the Alabama Administrative Procedure Act contained in Chapter 22 of Title 41. This includes all reservations, approvals, and denials, made by the Commission, Committee, or the Department with regard to an Application and Rehabilitation Plan submitted under these regulations. Appeals are an administrative review and not an adjudicative proceeding. Appeals shall be heard by the body representing the decision being appealed. Appeals must be requested in writing by the Applicant or duly authorized representative within thirty (30) days of the receipt by the owner or the owner's duly authorized representative of the decision being appealed. Appeals shall be sent to Alabama Rehabilitation Tax Credit Program, Alabama Historical Commission, 468 South Perry Street, Montgomery, AL 36130-0900 (US Mail) or 36104 (Courier delivery). The Executive Director of the Commission, the Chair of the Committee, or the Commissioner of Revenue shall determine if a hearing is necessary, and if so the appeal will be scheduled within thirty (30) days of the request. The Executive Director of the Commission, the Chair of the Committee, or the Commissioner of Revenue will coordinate with the Applicant a date, time, and location that is mutually acceptable to both parties. The Applicant will have a reasonable opportunity to present information in support of its appeal. The Executive Director of the Commission, the Chair of the Committee, or the Commissioner of Revenue will then have fifteen (15) days to issue a decision in writing as to whether or not to grant the request made in the appeal.
Ala. Admin. Code r. 460-X-25-.17
Author: Chloe Mercer; Lee Anne Hewett
Statutory Authority: Act 2017-380; Act 2021-431; Act 2023-522.