[Code of Federal Regulations]
[Title 36, Volume 1]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 36CFR67.10]

[Page 369-370]
 
              TITLE 36--PARKS, FORESTS, AND PUBLIC PROPERTY
 
      CHAPTER I--NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR
 
PART 67_HISTORIC PRESERVATION CERTIFICATIONS PURSUANT TO SEC. 48(g) AND 
SEC. 170(h) OF THE INTERNAL REVENUE CODE OF 1986--Table of Contents
 
Sec. 67.10  Appeals.

    (a) An appeal by the owner, or duly authorized representative as 
appropriate, may be made from any of the certifications or denials of 
certification made pursuant to this part or any decisions made pursuant 
to Sec. 67.6(f). Such appeals must be in writing and received by the 
Chief Appeals Officer, Cultural Resources, National

[[Page 370]]

Park Service, U.S. Department of the Interior, P.O. Box 37127, 
Washington, DC 20013-7127, within 30 days of receipt of the decision 
which is the subject of the appeal. The appellant may request an 
opportunity for a meeting to discuss the appeal but all information the 
owner wishes the Chief Appeals Officer to consider must be submitted in 
writing. The SHPO will be notified that an appeal is pending. The Chief 
Appeals Officer will consider the record of the decision in question, 
any further written submissions by the owner, and other available 
information and shall provide the appellant a written decision as 
promptly as circumstances permit. Such appeals constitute an 
administrative review of the decision appealed from and are not 
conducted as an adjudicative proceeding.
    (b) The denial of a preliminary determination of significance for an 
individual property may not be appealed by the owner because the denial 
itself does not exhaust the administrative remedy that is available. The 
owner instead must seek recourse by undertaking the usual nomination 
process (36 CFR part 60). Similarly, the denial of preliminary 
certification for a rehabilitation for a rehabilitation project for a 
property that is not a certified historic structure may not be appealed. 
The owner must seek a final certification of significance as the next 
step, rather than appealing the denial of rehabilitation certification. 
Administrative reviews in these circumstances may be performed at the 
discretion of the Chief Appeals Officer. The decision to undertaken an 
administrative review will be made on a case-by-case basis, depending on 
particular facts and circumstances and the Chief Appeals Officer's 
schedule, the expected date for nomination, and the nature of the 
rehabilitation project (proposed, ongoing, or completed). Administrative 
reviews of rehabilitation projects will not be undertaken if the owner 
has objected to the listing of the property in the National Register.
    (c) In considering such appeals or administrative reviews, the Chief 
Appeals Officer shall take in account alleged errors in professional 
judgment or alleged prejudicial procedural errors by NPS officials. The 
Chief Appeals Officer's decision may:
    (1) Reverse the appealed decision;
    (2) Affirm the appealed decision;
    (3) Resubmit the matter to the appropriate Regional Director for 
further consideration; or
    (4) Where appropriate, withhold a decision until issuance of a 
ruling from the Internal Revenue Service pursuant to Sec. 67.6(b)(2).

The Chief Appeals Officer may base his decision in whole or part on 
matters or factors not discussed in the decision appealed from. The 
Chief Appeals Officer is authorized to issue the certifications 
discussed in this part only if he considers that the requested 
certification meets the applicable statutory standard upon application 
of the Standards set forth herein or he considers that prejudicial 
procedural error by a Federal official legally compels issuance of the 
requested certification.
    (d) The decision of the Chief Appeals Officer shall be the final 
administrative decision on the appeal. No person shall be considered to 
have exhausted his or her administrative remedies with respect to the 
certifications or decisions described in this part until the Chief 
Appeals Officer has issued a final administrative decision pursuant to 
this section.