Connecticut Administrative Code › Title 12 - Taxation › 638 - Neighborhood Assistance Act › Section 12-638-1 - Definitions

Current through July 10, 2024
(a) "Program" means a program, the activity
			 or activities of which are described under section
			 12-632,
			 12-634,
			 12-635
			 or
			 12-635a
			 of the Connecticut General Statutes. A description of the program, which shall
			 include a statement detailing its concept, its necessity, the estimated amount
			 required to be invested, the suggested plan for implementation, the
			 neighborhood area to be served, the program completion date, and the agency
			 overseeing its implementation, shall be provided by completing form NAA-01.
			 "Program" does not include any document which lacks such a description (or any
			 element thereof) or any description that is provided other than on a completed
			 form NAA-01.
(b) "Program list"
			 means the list of programs which is filed by the legislative body of a
			 municipality with the commissioner on or before July first of a program year
			 and which includes certification by an agent of such legislative body that a
			 prior public hearing was held on the subject of which programs were to be
			 included on such list. Except as otherwise provided in subdivision (2) of
			 subsection (a) of section
			 12-632
			 of the Connecticut General Statutes, "program list" does not include any
			 program list which lacks such certification or which is filed with the
			 commissioner after July first of a program year.
(c) "Published program list" means the list,
			 which is categorized by municipality and estimated amount of tax credit
			 involved and which is extracted from program lists, of programs published on or
			 before September first of each program year by the commissioner.
(d) "Program proposal" means the proposal,
			 which is mailed or hand-delivered to the commissioner on or after September
			 fifteenth but no later than October first of a program year, of a business firm
			 or firms wishing to engage in a program on the published program list. The
			 program proposal shall be made by completing and signing form NAA-02. "Program
			 proposal" does not include any program proposal which lacks such a statement
			 (or any element thereof) or which is mailed or hand-delivered to the
			 commissioner before September fifteenth or after October first of a program
			 year.
(e) "Approved program
			 proposal" means the program proposal which has been referred by the
			 commissioner to the agency overseeing implementation of the program, which has
			 been approved by such agency within thirty days of the date of referral by the
			 commissioner to such agency, and which has been approved in writing by the
			 commissioner. "Approved program proposal" does not include a program proposal
			 which the agency overseeing implementation has disapproved or is deemed to have
			 disapproved or which the commissioner has disapproved in writing.
(f) "Public hearing" means a public hearing
			 conducted by the legislative body of a municipality (or a commission or agency
			 thereof).
(g) "Commissioner" means
			 the commissioner of revenue services.
(h) "Program year" means the calendar year
			 during which program lists and program proposals are required to be filed with
			 the commissioner.
(i) "Agency
			 overseeing implementation" means the municipal agency designated by the
			 legislative body of a municipality to oversee a program.
(j) "Department" means the Department of
			 Revenue Services.