§6301a. Definitions

Link to law: http://legislature.vermont.gov/statutes/section/10/155/06301a
Published: 2015

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Title

10

:
Conservation and Development






Chapter

155

:
ACQUISITION OF INTERESTS IN LAND BY PUBLIC AGENCIES











 

§

6301a. Definitions

As used in this

chapter:

(1) "State

agency" means the agency of natural resources or any of its departments,

agency of transportation, agency of agriculture, food and markets or Vermont

housing and conservation board.

(2)

"Qualified organization" means:

(A) an

organization qualifying under Section 501(c)(3) of the Internal Revenue Code of

1986, as amended, which is not a private foundation as defined in Section

509(a) of the Internal Revenue Code, and which has been certified by the commissioner

of taxes as being principally engaged in the preservation of undeveloped land

for the purposes expressed in section 6301 of this title.

(B) an

organization qualifying under Section 501(c)(2) of the Internal Revenue Code of

1986, as amended, provided such organization is controlled exclusively by an

organization or organizations described in subdivision (2)(A) of this section.

(3)

"Taxation" and "tax" means ad valorem taxes levied by the

state and its municipalities. (Added 1987, No. 200 (Adj. Sess.), § 42; amended

1989, No. 256 (Adj. Sess.), § 10(a), eff. Jan. 1, 1991; 2003, No. 42, § 2, eff.

May 27, 2003.)
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