Terms Used In Vermont Statutes Title 32 Sec. 9535

  • Commissioner: means the Commissioner of Vermont Health Access. See
  • Nursing home: means an institution, as defined in 33 V. See
  • Secretary: means the Secretary of Human Services. See
  • Transfer: means every sale or change of ownership of a Vermont nursing home owned by the transferor during the entire 12-year period immediately preceding the change in ownership and providing services to the State under a contract during the entire period, after which transfer the home will continue in operation. See
  • Transferor: means the owner of a nursing home who by the transfer has been divested of an ownership interest in the home. See

§ 9535. Review and appeals

(a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the Commissioner a determination of the transferor’s liability to pay or the amount of the nursing home transfer tax due. The Commissioner shall render a decision within 30 days of the receipt of all information that the Commissioner deems necessary to make a determination.

(b) Within 30 days of the date of issuance of the Commissioner’s determination, a transferor aggrieved by that determination may request review by the Secretary or the Secretary’s designee. This review shall not be subject to the provisions of 3 Vt. Stat. Ann. chapter 25. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), § 67; 2009, No. 156 (Adj. Sess.), § I.34.)