Arkansas Code § 26-51-2404 - Qualified Project

(a) To apply for a designation as a qualified project, a taxpayer shall submit to the governing body of the central business improvement district where the property to be rehabilitated or developed is located all forms and fees required by the governing body of the central business improvement district.

(b) To qualify as eligible central business improvement district property, the taxpayer shall demonstrate that the property to be rehabilitated or developed meets the following requirements:

(1) The project must be planned within the physical boundaries of the central business improvement district;

(2) A full set of plans by a licensed architect must be submitted to the governing body of the central business improvement district where the property to be rehabilitated or developed is located;

(3) The project must meet all zoning and building codes of the municipality in which the property to be rehabilitated or developed is located;

(4) The project must meet the design guidelines, be compatible with the overall plan for the central business improvement district, and have a use that the governing body of the central business improvement district determines as maintaining the overall integrity of the central business improvement district;

(5) The qualified rehabilitation or development expenditures for the project must have occurred on or after the effective date of this subchapter; and

(6) The qualified rehabilitation or development expenditures for the project must be greater than thirty thousand dollars ($30,000).

(c) After evaluating the information provided by the taxpayer, the governing body of the central business improvement district shall issue a determination about whether the property to be rehabilitated or developed is a qualified project.

(d) (1) If the taxpayer is dissatisfied with the determination made by the governing body of the central business improvement district, the taxpayer may request that a review of that determination be made by the governing body of the municipality.

(2) (A) The request for review shall be made in writing to the governing body of the municipality within thirty (30) days from the date of the determination of the governing body of the central business improvement district under subsection (c) of this section.

(B) The decision of the governing body of the municipality is a final decision.

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Last modified: November 15, 2016