Terms Used In Vermont Statutes > Title 26 > Chapter 95 > Subchapter 2 - Administration

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Applied behavior analyst: means a person who is licensed under this chapter to engage in the practice of applied behavior analysis. See
• Appraisal: A determination of property value.
• Commissioner: means the Commissioner of Taxes. See
• Common level of appraisal: means the ratio of the aggregate value of local education property tax grand list to the aggregate value of the equalized education property tax grand list. See
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Director: means the Director of the Office of Professional Regulation. See
• Education property tax grand list: means the list of property determined pursuant to section 5404 of this title. See
• Education property tax spending adjustment: means the greater of one or a fraction in which the numerator is the district's education spending plus excess spending, per equalized pupil, for the school year, and the denominator is the property dollar equivalent yield for the school year, as defined in subdivision (15) of this section. See
• Education property value: means the aggregate fair market value of all nonhomestead and homestead real property that is required to be listed at fair market value as certified during that year by the Director of Property Valuation and Review under section 5406 of this title, plus the aggregate value of property required to be listed at a value established under a stabilization agreement described under section 5404a of this title, plus the aggregate use value established under chapter 124 of this title of all nonhomestead real property that is enrolled in the use value appraisal program. See
• Education spending: means "education spending" as defined in 16 V. See
• Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Homestead: means the principal dwelling and parcel of land surrounding the dwelling, owned and occupied by a resident individual as the individual's domicile or owned and fully leased on April 1, provided the property is not leased for more than 182 days out of the calendar year or, for purposes of the renter credit under subsection 6066(b) of this title, is rented and occupied by a resident individual as the individual's domicile. See
• Income dollar equivalent yield: means the amount of spending per equalized pupil that would result if the income percentage in subdivision 6066(a)(2) of this title were 2. See
• Municipality: means a city, town, unorganized town, village, grant, or gore; or, in the case of property located within the territorial limits of an incorporated school district, "municipality" means an incorporated school district. See
• Nonhomestead property: means all property except:

• Practice of applied behavior analysis: means the design, implementation, and evaluation of systematic instructional and environmental modifications for the purpose of producing socially significant improvements in and understanding of behavior based on the principles of behavior identified through the experimental analysis of behavior. See
• Property dollar equivalent yield: means the amount of spending per equalized pupil that would result if the homestead tax rate were $1. See
• State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See