House Calendar
TUESDAY, APRIL 4, 2000
91st DAY OF ADJOURNED SESSION
ORDERS OF THE DAY
ACTION CALENDAR
Third Reading
H. 843
An act relating to assisting families to attain self-sufficiency.
Amendment to be offered by Rep. Hingtgen of Burlington to H. 843
Moves to amend the bill on page 42, line 21, and page 43, line 4, by striking
the following: “outside Chittenden County” and inserting in lieu thereof the
following: for the county in which the family resides
Amendment to be offered by Rep. Koch of Barre Town to H. 843
Moves to amend the bill as follows:
First: on page 30, lines 19-20 by striking the following: “Reach Up cash”
and inserting in lieu thereof the following: financial
Second: On page 31, lines 11 and 12, by striking the following: “to which
TANF restrictions prevent the counting of such work activities” and inserting
in lieu thereof the following: which TANF regulations do not allow to be
counted
Third: On page 15, line 20 and on page 16, line 4, after the following:
“minus the first $50.00” by inserting the following: per month
Amendment to be offered by Rep. Koch of Barre Town to H. 843
Moves to amend the bill on page 45, following line 6, by inserting a new
subdivision (5) to read:
(5) A person shall not be eligible to participate in the program if that person
shall have been already enrolled in a post-secondary degree program at the
time he or she otherwise became eligible.
And by renumbering the remaining subdivisions to be numerically correct.
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Committee Bill for Second Reading
H. 858
An act relating to miscellaneous tax amendments.
(Rep. Mallary of Brookfield will speak for the Committee on Ways and
Means.)
Amendment to be offered by Reps. Mazur of South Burlington and
Colvin of Bennington to H. 858
Move the bill be amended by inserting new Secs. 58a, 58b. 58c, 58d, 58e, 58f,
58g and 58h to read:
Sec. 58a. 24 V.S.A. § 1892(c) is added to read:
(c) In any year no more than 25 percent of the total land area of a
municipality may be included in a tax increment financing district.
Sec. 58b. 24 V.S.A. § 1893 is amended to read:
§ 1893. PURPOSE
The purpose of tax increment financing districts shall be to provide
revenues for improvements located wholly or partly within serving a district,
whether such improvements are within or outside the district which will
encourage development, provide for employment opportunities, improve and
broaden the tax base or enhance the general economy of the municipality, the
region or the state.
Sec. 58c. 24 V.S.A. § 1894 is amended to read:
§ 1894. POWER AND LIFE OF DISTRICT
A municipality may incur indebtedness against revenues of the tax
increment financing districts for a period of ten years following the creation of
the district the number of years established by the legislative body of the
municipality at the time the district is created pursuant to section 1892 of this
title. The ten year borrowing period of the district shall commence at 12:01
a.m. on April 1 of the year so voted, and shall end at midnight on March 31 ten
years thereafter on the date the district is created. Any indebtedness incurred
during the ten-year this period may be retired over any period authorized by
the legislative body of the municipality under section 1898 of this title. The
district shall continue until the date and hour all such indebtedness is retired.
Sec. 58d. 24 V.S.A. § 1895 is amended to read:
§ 1895. ORIGINAL TAXABLE VALUE
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On or about 12:01 a.m., April 1, of the first year the lister or assessor for the
municipality shall certify the assessed valuation of all taxable real property
within the district as then most recently determined, which is referred to in this
subchapter as the "original taxable value," and The assessed valuation of all
real property within the district as certified by the listers or assessor on or
about 12:01 a.m. of the first day of April immediately preceding the date of the
creation of the district shall be the “original taxable value”, and the listers or
assessor shall certify to the legislative body in each year thereafter during the
life of the district the amount by which the original taxable value has increased
or decreased, and the proportion which any such increase bears to the total
assessed valuation of the real property for that year or the proportion which
any such decrease bears to the original taxable value.
Sec. 58e. 24 V.S.A. § 1897 is amended to read:
§ 1897. TAX INCREMENT FINANCING
The legislative body may pledge and appropriate any part or all of the tax
increments received from properties contained wholly or partly within the tax
increment financing district for the payment of the principal of and interest on
bonds issued for improvements contained wholly or partly within the district
serving the district, whether such improvements are located within or outside
the district. Such bonds shall only be issued if the legal voters of the
municipality, by a majority vote of all voters present and voting on the
question at a special or annual municipal meeting duly warned for the purpose,
shall give authority to the legislative body to pledge the credit of the
municipality for the purpose.
Sec. 58f. 24 V.S.A. § 1898(b) is amended to read:
(b) A municipality shall have power to issue general obligation and
revenue bonds from time to time in its discretion to finance the undertaking of
any improvements wholly or partly within such district serving the district,
whether such improvements are located within or outside the district. If
revenue bonds are issued, such bonds shall be made payable, as to both
principal and interest, solely from the income proceeds, revenues, tax
increments and funds of the municipality derived from, or held in connection
with its undertaking and carrying out of improvements under this chapter. So
long as any such bonds of a municipality are outstanding the local governing
body may deduct, in any one or more years from any net increase in the
aggregate taxable valuation of land and improvements in all areas covered by
their district the amount necessary to produce tax revenues equal to the current
debt service on such bonds, assuming the previous year's total tax rate and full
collection. Only the balance, if any, of such net increase shall be taken into
account in computing the sums which may be appropriated for other purposes
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under applicable tax rate limits. But all the taxable property in all areas
covered by the district, including the whole of such net increase, shall be
subject to the same total tax rate as other taxable property, except as may be
otherwise provided by law. Such net increase shall be computed each year by
subtracting, from the current aggregate valuation of the land and improvements
in all areas covered by the district, the sum of the aggregate valuations of land
and improvements in each such area on the date the district was approved
under this section. An area shall be deemed to be covered as a district until the
date all the indebtedness incurred by the municipality to finance the applicable
improvements have been paid. Notwithstanding any provisions in this chapter
to the contrary, any provision of a municipal charter of any municipality which
specifies a different debt limit, or which requires a greater vote to authorize
bonds, or which prescribes a different computation of appropriations under tax
rate limits, or which is otherwise inconsistent with this subsection, shall apply.
Sec. 58g. 24 V.S.A. § 1900 is amended to read:
§ 1900. DISTRIBUTION
In addition to all other provisions of this chapter, with respect to any tax
increment financing district, any tax increment received which in any tax year
exceeds the amounts pledged for the payment on principal and interest on the
bonds issued for improvements in the district serving the district, whether such
improvements are located within or outside the district, shall be distributed to
the city, town or village budget and school district budget, in proportion that
each budget bears to the combined total of both budgets unless otherwise
negotiated by the city, town or village and school district.
Sec. 58h. 24 V.S.A. § 1891(3) is amended to read:
(3) "Improvements" shall include its ordinary signification, such as
installations, construction, or reconstruction of streets, utilities, parks,
playgrounds, land acquisition, parking facilities and other public improvements
necessary for carrying out the objectives of this chapter. In addition,
“improvements” shall include acquisition of land for the purpose of land
preservation within the district, provided that no more than ten percent of the
tax increment revenues be used for land preservation purposes.
Amendment to be offered by Rep. Towne of Berlin to H. 858
Moves to amend the bill on page 24, line 21 and page 25, lines 1 and 9, by
striking the words “and herbicides” wherever they appear
Amendment to be offered by Rep. Randall of Bradford to H. 858
Moves to amend the bill as follows:
First: By adding Secs. 69a through 69e to read as follows:
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Sec. 69a. 32 V.S.A. § 5881 is amended to read:
§ 5881. NOTICE OF DEFICIENCIES, ASSESSMENT OF PENALTIES
AND INTEREST
If the commissioner finds that any taxpayer has failed to discharge in full
the amount of any tax liability incurred under this chapter, or that a penalty or
interest should be assessed under it, the commissioner shall notify the taxpayer
of the deficiency or assess the penalty or interest, as the case may be, by mail
The mailing of the notice shall be presumptive evidence of its receipt by the
person to whom it is addressed. Evidence of notification shall be by receipt
signed by the taxpayer, or affidavit of personal service to the taxpayer,
executed by any Vermont citizen over the age of 18 years. Any period of time
which is determined under this chapter by the giving of notice shall commence
to run from the date of mailing confirmed receipt of the notice.
Sec. 69b. 32 V.S.A. § 5883 is amended to read:
§ 5883. DETERMINATION OF DEFICIENCY, PENALTY OR INTEREST
Upon receipt of a notice of deficiency or assessment of penalty or interest
under section 5881 of this title, the taxpayer may, within 60 185 days after the
date of mailing receipt of the notice or assessment under section 5881 of this
title, petition the commissioner in writing for a determination of that deficiency
or assessment. In the event that the taxpayer has medically-rendered
incapacity to respond within 185 days, the deadline shall be extended to three
years. The commissioner shall thereafter grant a hearing upon the matter and
notify the taxpayer in writing of his or her determination concerning the
deficiency, penalty or interest.
Sec. 69c. 32 V.S.A. § 5885 is amended to read:
§ 5885. PROCEDURE FOR HEARINGS BY COMMISSIONER; APPEALS
***
(b) Any aggrieved taxpayer may, within thirty 185 days after a
determination by the commissioner concerning a notice of deficiency, an
assessment of penalty or interest, or a claim to refund, appeal that a
determination by the commissioner concerning a notice of deficiency, an
assessment of penalty or interest, or a claim to refund, to the Washington
superior court or the superior court of the county in which the taxpayer resides
or has a place of business.
***
Sec. 69d. 32 V.S.A. § 5886 is amended to read:
§ 5886. PAYMENT AND COLLECTION OF DEFICIENCIES AND
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ASSESSMENTS; JEOPARDY NOTICES
(a) Upon notification to a taxpayer of any deficiency, and upon assessment
against the taxpayer of any penalty or interest, under section 5881 of this title,
the amount of the assessment shall be payable forthwith and the amount of the
deficiency and assessment shall be collectible by the commissioner 60 186
days after the date of the notification or assessment. The collection by the
commissioner of the deficiency, penalty or interest shall be stayed.
(1) If within 185 days of the notification of deficiency or the assessment
under section 5881 of this title the taxpayer files a petition for determination by
the commissioner in accordance with section 5883 of this title, collection shall
be stayed until thirty 186 days after the notification of the taxpayer of the
determination; and
(2) If within thirty 185 days of the notification of determination the
taxpayer files a notice of appeal, collection shall be stayed pending judgment
of the court upon the appeal; and
(3) Under such further circumstances and upon such terms as the
commissioner prescribes.
(b) Notwithstanding subsection (a) of this section, the commissioner, if he
believes the collection from a taxpayer of any deficiency, penalty or interest to
be in jeopardy, may demand, in writing, that the taxpayer pay the deficiency,
penalty or interest forthwith. The demand may be made concurrently with, or
after, the notice of deficiency or the assessment of penalty or interest given to
the taxpayer under section 5881 of this title. The amount of deficiency,
penalty or interest shall be collectible by the commissioner on the date of the
demand, unless the taxpayer files with the commissioner a bond in an amount
equal to the deficiency, penalty or interest sought to be collected as security for
such amount as finally may be determined. In the event that it is finally
determined that the taxpayer was not liable for the amount of the deficiency,
penalty or interest referred to in any demand under this subsection, the
commissioner shall reimburse the taxpayer, promptly upon such determination,
for the reasonable cost to the taxpayer of any bond obtained by him for the
purposes of this subsection.
Sec. 69e. REPEAL
32 V.S.A. § 5887 (income tax refund; remedy exclusive; binding
determination) is repealed with respect to taxable years beginning January 1,
2000 and after.
Second: By relettering subsection (k) of Sec. 70 as subsection (l) and
adding a new subsection (k) to Sec. 70 to read as follows:
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(k) Secs. 69a through 69e of this act shall take effect upon passage and
shall apply to taxable years beginning January 1, 2000 and after.
Senate Proposal of Amendment
H. 844
An act relating to workers' compensation.
The Senate proposes to the House to amend the bill by striking out all after
the enacting clause and inserting in lieu thereof the following:
Sec. 1. PURPOSE
The purpose of this act is to negate the effect of the Vermont Supreme
Court decision in Grather v. The Gables Inn, Ltd.
Sec. 2. 21 V.S.A. § 618(a) is amended to read:
(a)(1) If a worker receives a personal injury by accident arising out of and
in the course of employment by an employer subject to this chapter, the
employer or the insurance carrier shall pay compensation in the amounts and to
the person hereinafter specified. The compensation of a person who is under
guardianship shall be paid to his the person’s guardian.
(2) If the injury occurred while engaged off the premises of the
employer in a recreational activity that is available to the employee as part of
the employee’s compensation package or as an inducement to attract
employees, it shall not be considered to have occurred in the course of
employment unless the commissioner finds:
(A) the employer derived substantial benefit from the activity,
beyond the resulting employee benefits from the labor able to be attracted and
from improvement in employee health and morale; or
(B) the activity was reasonably part of the employee’s regular duties
or employer’s expectations; or
(C) the activity was undertaken at the request of the employer.
(3) An injury arising from an on-premises recreational activity shall be
presumed to be compensable unless the activity is shown to be not reasonably
related to employment duties, employer expectations or requirements.
Sec. 3. EFFECTIVE DATE
This act shall take effect from passage.
(For text of House action see House Journal 3/13/00 – p. 445)
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For Action Under Rule 52
J. R.H. 220
Joint resolution congratulating the Rice Memorial High School 2000
Division I championship girls’ basketball team.
J. R. H. 221
Joint resolution congratulating the Rice Memorial High School 2000
Division I championship boys’ basketball team.
J. R. S. 97
Joint resolution congratulating Rabbi Solomon and Mrs. Marilyn Goldberg
on the 40th anniversary of their spiritual and community leadership of the
Rutland Jewish Center.
(For text see House Journal 3-31-00)
Ordered to Lie
H. 677
An act relating to municipal review of public land uses and developments,
and correctional facility health and safety
Pending Question: Shall the House amend the bill as recommended by the
Committee on Local Government?
H. 729
An act relating to voter eligibility within conservation districts.
Pending Action: Shall the House amend the bill as recommended by the
Committee on Local Government?
H. 749
An act relating to exempting municipally-owned trucks from weight limits.
Pending Question: Shall the bill be read a third time?
PUBLIC HEARINGS
Wednesday, April 5, 2000, Room 10, 7 PM – House Committee on Health
and Welfare – S. 303 – Pharmacological treatment for opiate addiction
Wednesday, April 19, 2000, Room 10, & - 9 PM – House Committee on
Commerce – Financial reports by Nonprofit Corps receiving state funds
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