Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-638-1_12-638-8. Neighborhood Assistance Act |
Sec.12-638-1. Definitions
-
(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.
(Effective August 24, 1987; Amended April 11, 2006)