reglab/housing_qa huggingface dataset:
32 V.S.A. § 3262
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3262. Lien fees; service of process costs; electronic filing of liens

§ 3262. Lien fees; service of process costs; electronic filing of liens|(a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title and any related service of process costs awarded to the Department and paid by the Commissioner. Fees and costs collected under this section shall be credited to a special Fund established and managed pursuant to subchapter 5 of chapter 7 of this title, and shall be available as payment for the fees of the clerk of the municipality and the costs of service.(b) The Commissioner may file notice of any lien arising in favor of the State due to nonpayment of taxes with the clerk of a municipality in which the property subject to lien is located in electronic format, and such lien shall have the same force and effect as a lien filed in paper form. (Added 1991, No. 234 (Adj. Sess.), § 3; amended 1997, No. 59, § 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), § 1, eff. June 6, 2008; 2013, No. 73, § 7.)
32 V.S.A. § 3301
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3301. Collections Unit

§ 3301. Collections Unit|(a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, agencies, or subdivisions of government under this subchapter.(b) The Collections Unit shall:  (1) employ such staff as is necessary, subject to the approval of the Commissioner of Taxes; (2) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the collection of State debt; (3) collect tax deficiencies owed the State, including those under chapter 151, subchapters 8 and 9 of this title; (4) administer the system of tax debt setoff in chapter 151, subchapter 12 of this title; (5) administer the system of tax intercepts under section 3113 of this title; and (6) collect debts referred from agencies or from other branches or subdivisions of State government under this subchapter. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
32 V.S.A. § 3302
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3302. Debt referral

§ 3302. Debt referral|(a) An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more under the procedures established by this subchapter.(b) Any agreement shall contain the following provisions:  (1) a process for ensuring that the debt is final, and not subject to any negotiation for settlement; (2) a process for providing the Department with information necessary to identify each debtor and for certifying in writing the amount of each debt submitted to the Department for collection, along with any other information as the Commissioner shall require; (3) a hierarchy of payments made from debts collected; and (4) any other provisions necessary to allow the Department of Taxes to collect the referred debt. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
32 V.S.A. § 3303
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 103 - Department of Taxes; Commissioner of Taxes|§ 3303. Collection powers and process

§ 3303. Collection powers and process|The Collections Unit in collecting debt required under this chapter shall have the following enforcement powers at its disposal:  (1) any enforcement tool available to referring agency, in the name of that agency; and (2) any enforcement tools for collection of tax debts under this title. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
32 V.S.A. § 3326
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3326. Cost-benefit model

§ 3326. Cost-benefit model|(a) The Council shall adopt and maintain a cost-benefit model for assessing and measuring the projected net fiscal cost and benefit to the State of proposed economic development activities.(b) The Council shall not modify the cost-benefit model without the prior approval of the Joint Fiscal Committee. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3330
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3330. Purpose; form of incentives; enhanced incentives; eligible applicant

§ 3330. Purpose; form of incentives; enhanced incentives; eligible applicant|(a) Purpose. The purpose of the Vermont Employment Growth Incentive Program is to generate net new revenue to the State by encouraging a business to add new payroll, create new jobs, and make new capital investments and sharing a portion of the revenue with the business.(b) Form of incentives; enhanced incentives.  (1) The Vermont Economic Progress Council may approve an incentive under this subchapter in the form of a direct cash payment in annual installments. (2) The Council may approve the following enhanced incentives:  (A) an enhanced incentive for a business in a labor market area with higher than average unemployment or lower than average wages pursuant to section 3334 of this title; (B) an enhanced incentive for an environmental technology business pursuant to section 3335 of this title; and (C) an enhanced incentive for a business that participates in a State workforce training program pursuant to section 3336 of this title.    (c) Eligible applicant. Only a business may apply for an incentive pursuant to this subchapter. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3332
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3332. Application; approval criteria

§ 3332. Application; approval criteria|(a) Application.  (1) A business may apply for an incentive in one or more years of an award period by submitting an application to the Council in the format the Council specifies for that purpose. (2) For each award year the business applies for an incentive, the business shall:  (A) specify a payroll performance requirement; (B) specify a jobs performance requirement or a capital investment performance requirement, or both; and (C) provide any other information the Council requires to evaluate the application under this subchapter.    (b) Mandatory criteria. The Council shall not approve an application unless it finds:  (1) Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title, the new revenue the proposed activity would generate to the State would exceed the costs of the activity to the State. (2) The host municipality welcomes the new business. (3) Pursuant to a self-certification or other documentation the Council requires by rule or procedure, the business attests to the best of its knowledge:  (A) the business is not a named party to an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State, or if a named party, that the business is in compliance with the terms of such an order or decree; (B) the business complies with applicable State laws and regulations; and (C) the proposed economic activity would conform to applicable town and regional plans and with applicable State laws and regulations.  (4) If the business proposes to expand within a limited local market, an incentive would not give the business an unfair competitive advantage over other Vermont businesses in the same or similar line of business and in the same limited local market. (5) But for the incentive, the proposed economic activity:  (A) would not occur; or (B) would occur in a significantly different manner that is significantly less desirable to the State. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
32 V.S.A. § 3333
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3333. Calculating the value of an incentive

§ 3333. Calculating the value of an incentive|Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title, an enhanced incentive for an environmental technology business under section 3335 of this title, or an enhanced incentive for workforce training under section 3336 of this title, the Council shall calculate the value of an incentive for an award year as follows:  (1) Calculate new revenue growth. To calculate new revenue growth, the Council shall use the cost-benefit model created pursuant to section 3326 of this title to determine the amount by which the new revenue generated by the proposed economic activity to the State exceeds the costs of the activity to the State. (2) Calculate the business's potential share of new revenue growth. Except as otherwise provided for an environmental technology business in section 3335 of this title, to calculate the business's potential share of new revenue growth, the Council shall multiply the new revenue growth determined under subdivision (1) of this subsection by 80 percent. (3) Calculate the incentive percentage. To calculate the incentive percentage, the Council shall divide the business's potential share of new revenue growth by the sum of the business's annual payroll performance requirements. (4) Calculate qualifying payroll. To calculate qualifying payroll, the Council shall subtract from the payroll performance requirement the projected value of background growth in payroll for the proposed economic activity. (5) Calculate the value of the incentive. To calculate the value of the incentive, the Council shall multiply qualifying payroll by the incentive percentage. (6) Calculate the amount of the annual installment payments. To calculate the amount of the annual installment payments, the Council shall:  (A) divide the value of the incentive by five; and (B) adjust the value of the first installment payment so that it is proportional to the actual number of days that new qualifying employees are employed in the first year of hire. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3334
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3334. Enhanced incentive for a business in a qualifying labor market area

§ 3334. Enhanced incentive for a business in a qualifying labor market area|(a) The Council may increase the value of an incentive for a business that is located in a labor market area in which:  (1) the average annual unemployment rate is greater than the average annual unemployment rate for the State; or (2) the average annual wage is less than the average annual wage for the State.   (b) In each calendar year, the amount by which the Council may increase the value of all incentives pursuant to this section is:  (1) $1,500,000.00 for one or more initial approvals; and (2) $1,000,000.00 for one or more final approvals.   (c) The Council may increase the cap imposed in subdivision (b)(2) of this section by not more than $500,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.(d) In evaluating the Governor's request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.(e) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State.(f) The purpose of the enhanced incentive for a business in a qualifying labor market area is to increase job growth in economically disadvantaged regions of the State, as provided in subsection (a) of this section. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
32 V.S.A. § 3335
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3335. Enhanced incentive for environmental technology business

§ 3335. Enhanced incentive for environmental technology business|(a) As used in this section, an "environmental technology business" means a business that:  (1) is subject to income taxation in Vermont; and (2) seeks an incentive for economic activity in Vermont that the Secretary of Commerce and Community Development certifies is primarily research, design, engineering, development, or manufacturing related to one or more of the following:  (A) waste management, including waste collection, treatment, disposal, reduction, recycling, and remediation; (B) natural resource protection and management, including water and wastewater purification and treatment, air pollution control and prevention or remediation, soil and groundwater protection or remediation, and hazardous waste control or remediation; (C) energy efficiency or conservation; (D) clean energy, including solar, wind, wave, hydro, geothermal, hydrogen, fuel cells, waste-to-energy, or biomass.    (b) The Council shall consider and administer an application from an environmental technology business pursuant to the provisions of this subchapter, except that:  (1) the business's potential share of new revenue growth shall be 90 percent; and (2) to calculate qualifying payroll, the Council shall:  (A) determine the background growth rate in payroll for the applicable business sector in the award year; (B) multiply the business's full-time payroll for the award year by 20 percent of the background growth rate; and (C) subtract the product from the payroll performance requirement for the award year.    (c) The purpose of the enhanced incentive for an environmental technology business is to promote the growth of businesses in Vermont that both create and sustain high quality jobs and improve the natural environment. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
32 V.S.A. § 3338
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3338. Claiming an incentive; annual filing with Department of Taxes

§ 3338. Claiming an incentive; annual filing with Department of Taxes|(a) On or before April 30 following each year of the utilization period, a business with an approved application shall submit an incentive claim to the Department of Taxes.(b) A business shall include:  (1) the information the Department requires, including the information required in section 5842 of this title and other documentation concerning payroll, jobs, and capital investment necessary to determine whether the business earned the incentive specified for an award year and any installment payment for which the business is eligible; and (2) a self-certification or other documentation the Department requires by rule or procedure, by which the business attests to the best of its knowledge that:  (A) the business is not a named party to an administrative order, consent decree, or judicial order issued by the State or a subdivision of the State, or if a named party, that the business is in compliance with the terms of such an order or decree; and (B) the business complies with applicable State laws and regulations.    (c) The Department may consider an incomplete claim to be timely filed if the business files a complete claim within the additional time allowed by the Department in its discretion.(d) Upon finalizing its review of a complete claim, the Department shall:  (1) notify the business and the Council whether the business is entitled to an installment payment for the applicable year; and (2) make an installment payment to which the business is entitled.   (e) The Department shall not pay interest on any amounts it holds or pays for an incentive or installment payment pursuant to this subchapter. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69, § A.1, eff. June 28, 2017.)
32 V.S.A. § 3340
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3340. Reporting

§ 3340. Reporting|(a) On or before September 1 of each year, the Vermont Economic Progress Council and the Department of Taxes shall submit a joint report on the incentives authorized in this subchapter to the House Committees on Ways and Means, on Commerce and Economic Development, and on Appropriations, to the Senate Committees on Finance, on Economic Development, Housing and General Affairs, and on Appropriations, and to the Joint Fiscal Committee.(b) The Council and the Department shall include in the joint report:  (1) the total amount of incentives authorized during the preceding year; (2) with respect to each business with an approved application:  (A) the date and amount of authorization; (B) the calendar year or years in which the authorization is expected to be exercised; (C) whether the authorization is active; and (D) the date the authorization will expire; and  (3) the following aggregate information:  (A) the number of claims and incentive payments made in the current and prior claim years; (B) the number of qualifying jobs; and (C) the amount of new payroll and capital investment.    (c) The Council and the Department shall present data and information in the joint report in a searchable format.(d) Notwithstanding any provision of law to the contrary, an incentive awarded pursuant to this subchapter shall be treated as a tax expenditure for purposes of chapter 5 of this title. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3341
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3341. Confidentiality of proprietary business information

§ 3341. Confidentiality of proprietary business information|(a) The Vermont Economic Progress Council and the Department of Taxes shall use measures to protect proprietary financial information, including reporting information in an aggregate form.(b) Information and materials submitted by a business concerning its income taxes and other confidential financial information shall not be subject to public disclosure under the State's public records law in 1 V.S.A. chapter 5, but shall be available to the Joint Fiscal Office or its agent upon authorization of the Joint Fiscal Committee or a standing committee of the General Assembly, and shall also be available to the Auditor of Accounts in connection with the performance of duties under section 163 of this title; provided, however, that the Joint Fiscal Office or its agent and the Auditor of Accounts shall not disclose, directly or indirectly, to any person any proprietary business information or any information that would identify a business except in accordance with a judicial order or as otherwise specifically provided by law.(c) Nothing in this section shall be construed to prohibit the publication of statistical information, rulings, determinations, reports, opinions, policies, or other information so long as the data are disclosed in a form that cannot identify or be associated with a particular business. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3342
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 105 - Vermont Employment Growth Incentive Program|§ 3342. Annual program cap

§ 3342. Annual program cap|(a) In each calendar year the Vermont Economic Progress Council may approve one or more incentives under this subchapter, the total value of which shall not exceed:  (1) $15,000,000.00 for one or more initial approvals; and (2) $10,000,000.00 for one or more final approvals.   (b) The Council may increase the cap imposed in subdivision (a)(2) of this section by not more than $5,000,000.00 upon application by the Governor to, and approval of, the Joint Fiscal Committee.(c) In evaluating the Governor's request, the Committee shall consider the economic and fiscal condition of the State, including recent revenue forecasts and budget projections.(d) The Council shall provide the Committee with testimony, documentation, company-specific data, and any other information the Committee requests to demonstrate that increasing the cap will create an opportunity for return on investment to the State. (Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.)
32 V.S.A. § 3401
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3401. Powers and duties of Director

§ 3401. Powers and duties of Director|The Director may examine any inventory in the hands of listers, shall from time to time confer and advise with them touching their official duties, shall furnish them printed instructions and directions relating thereto and shall issue such bulletins as in his or her judgment will aid in enforcing the law. When a board of listers or members thereof so request, the Director shall furnish such information as he or she shall deem pertinent. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 3402
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3402. Director to collect data

§ 3402. Director to collect data|The Director shall collect such data and information touching methods of taxation and exemption therefrom and the work of listers in the various towns, as he or she shall deem advisable. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 3404
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3404. CAPTAP fees

§ 3404. CAPTAP fees|(a) The Director is authorized to charge fees for data processing and support services rendered to municipalities relative to the Computer Assisted Property Tax Administration Program (CAPTAP) as follows:  (1) When the Department performs routine data processing for a municipality, $1.75 per parcel; (2) When the Department performs data processing services in connection with a town reappraisal, $2.00 per parcel; (3) When the Department performs support, training, or consulting services for municipalities using CAPTAP at their own sites: $350.00 per year for municipalities with fewer than 500 parcels; $450.00 per year for municipalities with 500 to 1,000 parcels; $550.00 per year for municipalities with 1,001 to 2,000 parcels; and $650.00 per year for municipalities with more than 2,000 parcels.   (b) Pursuant to subdivision 603(2) of this title, these fees may be adjusted.(c) The fees collected in subsection (a) of this section shall be credited to the CAPTAP fees special fund established and managed pursuant to subchapter 5 of chapter 7 of this title, and shall be available to offset the costs of providing those services. (Added 1995, No. 186 (Adj. Sess.), § 1, eff. May 22, 1996; amended 1997, No. 59, § 10, eff. June 30, 1997.)
32 V.S.A. § 3410
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 121 - General Provisions|§ 3410. Maintenance of duplicate property records

§ 3410. Maintenance of duplicate property records|(a) To supplement and insure the safekeeping of town records, the Director shall establish and maintain a central file of municipal grand lists. These grand lists shall be maintained at the Office of the Division for a period of two years.(b) The town clerks of each town and city shall provide the Director with one copy of the grand list at a reasonable charge.(c) At a reasonable charge to be established by the Director, the Director shall supply to any person or agency a copy of any document contained in the file established under this section. (Added 1967, No. 146, § 4, eff. July 1, 1968; amended 1977, No. 105, § 14(a); 1987, No. 243 (Adj. Sess.), § 72, eff. June 13, 1988.)