[Code of Federal Regulations]
[Title 36, Volume 1]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 36CFR67.10]

[Page 376-377]
 
              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 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

[[Page 377]]

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.