Chap. 297.—An ACT to provide for the submission of proposed amendments to
Section 183 of the Constitution of Virginia to the qualified voters for ratification
or rejection, and to prescribe when and how such referendum shall be had, and
the manner in which the results thereof shall be ascertained and certified, thé
returns canvassed, and the vote thereon proclaimed by the Governor. [H B 265]

Approved March 26, 1946

Be it enacted by the General Assembly of Virginia:

1. That it shall be the duty of the officers conducting the election
directed by law to be held on the Tuesday after the first Monday in No-
vember, nineteen hundred forty-six, at the places appointed for holding
the same, to open a poll and take the sense of the qualified voters upon
the ratification or rejection of the proposed amendment to the Constitu-
tion of Virginia, contained in the joint resolutions proposing the said
amendment, and directing a submission of the proposed amendment to
the people for their approval and ratification, to-wit:

Strike from the Constitution of Virginia section one hundred eighty-
three, which is as follows:

Section 183. Property exempt from taxation—Unless otherwise
provided in this Constitution, the following property and no other shall
be exempt from taxation, State and local, including inheritance taxes:

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

(b) Buildings with land they actually occupy, and the furniture
and furnishing 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 such church or re-
ligious body, together with the additional adjacent land reasonably nec-
essary for the convenient use of any such building.

(c) Private or public burying grounds or cemeteries and endow-
ment funds, lawfully held, for their care, provided the same are not op-
erated for profit.

(d) Property owned by public libraries, incorporated colleges or
other incorporated institutions of learning’, not conducted for profit, to-
gether with the endowment funds thereof not invested in real estate. But
this provision shall apply only to property primarily used for literary,
scientific or educational purpose or purposes incidental thereto. It shall
not apply to industrial schools which sell their product to other than their
own employees or students.

(e) Real estate belonging to, actually and exclusively occupied and
used by, and personal property, including endowment funds, belonging
to Young Men’s Christian Associations, and other similar religious as-
sociations, orphan or other asylums, reformatories, hospitals and nun-
neries, conducted not for profit, but exclusively as charities, also parks
or playgrounds held by trustees for the perpetual use of the general pub-
lic.

(f{) Buildings with the land they actually occupy, and the furniture
and furnishing therein, belonging to any benevolent or charitable asso-
ciation and used exclusively for lodge purposes or meeting rooms by
such association, together with such additional adjacent land as may be
necessary for the convenient use of the buildings for such purposes; and

(g) Property of the Association for the Preservation of Virginia
Antiquities, the Confederate Memorial Literary Society, the Mount
Vernon Ladies’ Association of the Union, the Virginia Historical Society,
the Thomas Jefferson Memorial Foundation, Incorporated, the posts of
the American Legion and such other similar organizations or societies as
may be prescribed by law.

Except as to class (a) above, general laws may be enacted restrict-
ing but not extending the above exemptions.

Nothing contained in this section shall be construed to exempt from
taxation the property of any person, firm, association, or corporation,
who shall, expressly or impliedly, directly or indirectly, contract or prom-
ise to pay a sum of money or other benefit, on account of death, sickness,
or accident to any of its members or other person.

Whenever any building or land, or part thereof, mentioned in this
section, and not belonging to the State, shall be leased or shall otherwise be
a source of revenue or profit, all of such buildings and land shall be
liable to taxation as other land and buildings in the same county, city or
town. But the General Assembly may provide for the partial taxation
of property not exclusively used for the purposes herein named.

Nothing herein contained shall be construed as authorizing or re-
quiring any county, city, or town to tax for county, city, or town pur-
poses, in violation of the rights of the lessees thereof, existing under
any lawful contract heretofore made, any real estate owned by such
county, city or town, as heretofore leased by it.

Obligations issued by counties, cities or towns may be exempted by
the authorities of such localities from local taxation.

And insert in lieu thereof the following:

Section 183. Property exempt from taxation—Unless otherwise
provided in this Constitution, the following property and no other shall be
exempt from taxation, State and local, including inheritance taxes:

(a) Property owned directly or indirectly by the Commonwealth
or any political subdivision thereof, and obligations of the Common-
wealth issued since February fourteenth, eighteen hundred and eighty-
two, or hereafter exempted by law.
(b) Buildings with land they actually occupy, and the furniture
and furnishing therein and endowment funds lawfully owned and held
by churches or religious bodies, and wholly and exclusively used for re-
ligious worship, or for the residence of the minister of any such church
or religious body, together with the additional adjacent land reasonably
necessary for the convenient use of any such building.

(c) Private or public burying grounds or cemeteries and endow-
ment funds, lawfully held, for their care, provided the same are not op-
erated for profit.

(d) Property owned by public libraries, incorporated colleges or
other incorporated institutions of learning, not conducted for profit, to-
gether with the endowment funds thereof not invested in real estate. But
this provision shall apply only to property primarily used for literary,
scientific or educational purpose or purposes incidental thereto. It shall
not apply to industrial schools which sell their product to others than their
own employees or students.

(e) Real estate belonging to, actually and exclusively occupied and
used by, and personal property, including endowment funds, belonging
to Young Men’s Christian Associations, and other similar religious asso-
ciations, orphan or other asylums, reformatories, hospitals and nunneries,
conducted not for profit, but exclusively as charities, also parks or play-
grounds held by trustees for the perpetual use of the general public.

(f) Buildings with the land they actually occupy, and the furniture
and furnishings therein, belonging to any benevolent or charitable asso-
ciation 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; and

(g) Property of the Association for the Preservation of Virginia
Antiquities, the Confederate Memorial Literary Society, the Mount
Vernon Ladies’ Association of the Union, the Virginia Historical So-
ciety, the Thomas Jefferson Memorial Foundation, Incorporated, the
posts of the American Legion and such other similar organizations or
societies as may be prescribed by law.

Except as to’class (a) above, general laws may be enacted restrict-
ing but not extending the above exemptions.

Nothing contained in this section shall be construed to exempt from
taxation the property of any person, firm, association, or corporation,
who shall, expressly or impliedly, directly or indirectly, contract or prom-
ise to pay a sum of money or other benefht, on account of death, sickness,
or accident to any of its members or other person.

Whenever any building or land, or part thereof, mentioned in this
section, and not belonging to the State, shall be leased or shall otherwise
be a source of revenue or profit, all of such buildings and land shall be
liable to taxation as other land and buildings in the same county, city or
town. But the General Assembly may provide for the partial taxation
of property not exclusively used for the purposes herein named.

Nothing herein contained shall be construed as authorizing or re-
quiring any county, city, or town to tax for county, city, or town pur-
poses, in violation of the rights of the lessees thereof, existing under any
lawful contract heretofore made, any real estate owned by such county,
city or town, as heretofore leased by it.

Obligations issued by counties, cities or towns may be exempted by
the authorities of such localities from local taxation.

SCHEDULE

At such election a ballot shall be furnished each voter which shall
have printed thereon the following :

Question: Shall section one hundred eighty-three of the Constitu-
tion of Virginia be amended so as to permit State and local taxation of
property owned directly or indirectly by the United States?

O For
O) Against

The ballot shall be prepared, distributed and voted, and the results
thereof ascertained and certified, in the manner prescribed by section one
hundred ninety-seven-a of the Code of Virginia. It shall be the duty of
the clerks and commissioners of election of each county and city, respec-
tively to make out, certify and forward an abstract of the votes cast for
and against the proposed amendment in the manner now prescribed by
law in relation to votes cast in general elections.

It shall be the duty of the Secretary of the Commonwealth, and of
the State Board of Canvassers, to open and canvass the abstracts of re-
turns, and to examine and make statement of the whole number of votes
given at the election for the proposed amendment and against the pro-
posed amendment, respectively, in the manner now prescribed by law
in relation to votes cast in general elections ; and it shall be the duty of the
Secretary of the Commonwealth to record said certified statement in his
office, and without delay to make out and transmit to the Governor of the
Commonwealth an official copy of the statement, certified by him under
his seal of office.

The Governor shall, without delay, make proclamation of the result,
stating therein the aggregate vote for and against each of the amend-
ments, to be published in such newspapers in the State as may be deemed
requisite for general information; and if a majority of the votes be cast
for the ratification of the amendment, he shall annex to his proclamation
a copy of such amendment. The Secretary of the Commonwealth shall
cause to be sent to the clerks of each county and corporation, at least
thirty days before the election, as many copies of this act as there are
places of voting therein; and it shall be the duty of such clerks to forth-
with deliver the same to the sheriffs of their respective counties and cities
for distribution. Each such sheriff shall forthwith post a copy of such
act at some public place in each election district at or near the usual vot-
ing place in the district.

The expenses incurred in conducting this electien shall be defrayed
as in the case of the election of members of the General Assembly.