The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
(Cite as: 10 V.S.A. § 6301a)
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§ 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.)