CHAPTER 37

An Act to amend and reenact § 58-12, as amended, of the Code of
Virginia, relating to certain property exempt from State and local
taxation.

[S 14]

Approved February 16, 1968

Be it enacted by the General Assembly of Virginia:

1. That § 58-12, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-12. What property, real and personal, exempt from taxation,
State and local_—The following property shall be exempt from taxation,
State and local, including inheritance taxes:

(1) Property owned directly or indirectly by the Commonwealth,
or any political subdivision thereof, and obligations of the Commonwealth
issued since February fourteenth, eighteen hundred eighty-two, or here-
after exempted by law.

(2) Buildings with land they actually occupy, and the furniture and
furnishings therein, and endowment funds lawfully owned and held by
churches or religious bodies and wholly and exclusively used for religious
worship or for the residence of the minister of any church or religious
body, together with the additional adjacent land reasonably necessary for
the convenient use of any such building.

(3) Private or public burying grounds or cemeteries and endowment
funds, lawfully held, for their care, provided the same are not operated
for profit.

(4) Property owned by public libraries, law libraries of local bar
associations when the same are used or available for use by a State court
or courts or the judge or judges thereof, medical libraries of local medical
associations when the same are used or available for use by State health
officials, incorporated colleges or other incorporated institutions of learn-
ing, including incorporated alumni associations thereof beneficially owned
by or organized and operated exclusively for the benefit of such incorpo-
rated institutions of learning, not conducted for profit, together with the
endowment funds thereof not invested in real estate. But this provision
shall apply only to property primarily used for literary, scientific or edu-
cational purposes or purposes incidental thereto. It shall not apply to
industrial schools which sell their product to other than their own em-
ployees or students.

(5) Real estate belonging to and actually and exclusively occupied
and used by, and personal property, including endowment funds, belong-
ing to Young Men’s Christian Associations and other similar religious
associations, including religious mission boards and associations, Boy
Scouts of America, Girl Scouts of the United States of America, and
their subsidiaries, orphan or other asylums, reformatories, hospitals and
nunneries, conducted not for profit but exclusively as charities (which
shall be deemed to include hospitals operated by nonstock corporations
not organized or conducted for pecuniary profit but which may charge
persons able to pay in whole or in part for their care and treatment),
and parks or playgrounds held by trustees for the perpetual use of the
general public, and also property whether real or personal, owned by any
church, religious association or denomination or its trustees or duly desig-
nated bishop, minister or other ecclesiastical officer, and used or operated
exclusively for religious, denominational, educational or charitable pur-
poses and not for profit and also property whether real or personal, owned
by any community club or association or its trustees, when said property
is used or operated exclusively for general and community purposes and
not for profit.

(6) Buildings with the land they actually occupy, and the furniture
and furnishings therein belonging to any benevolent or charitable associa-
tion and used exclusively for lodge purposes or meeting rooms by such
association, together with such additional adjacent land as may be nec-
essary for the convenient use of the buildings for such purposes.

(7) Property of the Association for the Preservation of Virginia
Antiquities, the Civitan Recreation Club of Alexandria, Virginia, Inc., the
Association for the Preservation of Petersburg Antiquities, Historic Rich-
mond Foundation, the Confederate Memorial Literary Society, the Mount
Vernon Ladies’ Association of the Union, the Virginia Historical Society,
the Thomas Jefferson Memorial Foundation, Incorporated, the Patrick
Henry Memorial Foundation. Incorporated, the Stonewall Jackson Memo-
rial, Incorporated, George Washington’s Boyhood Home Restoration, In-
corporated, Home Demonstration Clubs, 4-H Clubs, the posts of the
American Legion, posts of United Spanish War Veterans, branches of
the Fleet Reserve Association, posts of Veterans of Foreign Wars, posts
of the Disabled American Veterans, the Society of the Cincinnati in the
State of Virginia, the Manassas Battlefield Confederate Park, Incorpo-
rated, the Robert E. Lee Memorial Foundation, Incorporated, Belle Bryan
Day Nursery, Incorporated, the American National Red Cross and local
chapters thereof. Ruritan National, Incorporated, and local affiliates
thereof, the Virginia Division United Dauvrhters of the Confederacy, the
Virginia Association of Workers for the Blind, Incorporated, the General
Organization of the United Daughters of the Confederacy, the Memorial
Foundation of the Germanna Colonies in Virginia, Incorporated, the
Lynchburg Fine Arts Center, Incorporated, the Instructive Visiting Nurse
Association of Richmond, Virginia, Norfolk Historic Foundation, National
Trust for Historic Preservation in the United States, Historic Alexandria
Foundation and any corporation organized to establish and maintain a
museum or museums, with or without a library or libraries, provided
such corporation be not operated for any profit, and any real or personal
property heretofore or hereafter conveyed to any person, firm or cor-
poration for the sole use and benefit of any organization or society whose
property is exempt from taxation under this section, or any real or
personal property, the legal title to which is held by any person, firm or
corporation subject to the sole use and occupancy of any organization
or society whose property is exempt from taxation under this section
which has not agreed to surrender such interest.

(8) Property of Colonial Williamsburg, Incorporated, used for
museum, historical, municipal, benevolent or charitable purposes, as long
as such corporation continues to be organized and operated not for profit.

(9) Property owned by volunteer fire departments or volunteer res-
cue squads and used by them exclusively for the benefit of the general
public without charge.

(10) Property owned by the Virginia Home for Incurables, incor-
porated by chapter five hundred thirty-three of the Acts of the General
Assembly of eighteen hundred ninety-three-four, approved March first,
eighteen hundred ninety-four.

(11) Property of the Hopkins House Association of Alexandria, Vir-
ginia, so long as the same continues to be a nonprofit corporation organ-
ized to foster civic activities which promote better citizenship in the com-
munity through a variety of educational activities, increased citizen par-
ticipation in philanthropic undertakings, and other programs of a cultural
and civic nature.

(12) The property owned by the Waterford Foundation, Incorporated,
so long as it continues to be a nonprofit corporation to encourage and
assist in restoration work in Waterford and to stimulate the revival of local
arts and crafts.

(138) Property of Historic Fredericksburg, Incorporated, used for
museum, historical, municipal, benevolent or charitable purposes, as long
as such corporation continues to be organized and operated not for profit.

(14) Real estate and tmprovements thereon situate in any county
having a population of not less than twenty-one thousand, five hundred
fifty, nor more than twenty-one thousand six hundred and owned by a
non-stock, non-profit organization and used as a community center,
swimming pool, tennis court and other educational, cultural, recreational
and athletic facilities and facilities for the welfare of the residents of the
area.