1. (a) The office shall provide the certifications referred to in section 8(3) and 8(4) of this chapter if a taxpayer's proposed preservation or rehabilitation plan complies with the standards of the office and the taxpayer's preservation or rehabilitation work complies with the plan.
2. (b) The taxpayer may appeal a final determination by the office under this chapter to the tax court.

As added by P.L.77-1993, SEC.1. Amended by P.L.166-2014, SEC.18.