CHAPTER 478

An Act to amend and reenact § 58-12, as amended, of the Code of Virginia,
relating to property exempt from taxation.
(S 206]

Approved March 30, 1956

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. 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 is-
sued since February fourteenth, eighteen hundred eighty-two, or hereafter
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 as-
sociations 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 as-
sociations 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 educa-
tional purposes or purposes incidental thereto. It shall not apply to in-
dustrial schools which sell their product to other than their own employees
or students. .

(5) Real estate belonging to and actually and exclusively occupied and
used by, and personal property, including endowment funds, belonging to,
Young Men’s Christian Associations and other similar religious associa-
tions, including religious mission boards and associations, Boy Scouts of
America, Girls Scouts of the United States of America, and their sub-
sidiaries, 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 organ-
ized 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 designated bishop,
minister or other ecclesiastical officer, and used or operated exclusively
for religious, denominational, educational or charitable purposes and not
for profit, and also property whether real or personal, owned by any
community club or associations 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 neces-
sary for the convenient use of the buildings for such purposes; and

(7) Property of the Association for the Preservation of Virginia
Antiquities, the Association for the Preservation of Petersburg 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 Patrick Henry Memorial
Foundation, Incorporated, the Stonewall Jackson Memorial, Incorporated,
the posts of the American Legion, posts of United Spanish War Veterans,
posts of Veterans of Foreign Wars, posts of the Disabled American
Veterans, the Society of the Cincinnati in the State of Virginia, the
694 ACTS OF ASSEMBLY [va., 1956

Manassas Battlefield Confederate Park, Incorporated, the Robert E. Lee
Memorial Foundation, Incorporated, Belle Bryan Day Nursery, Incorpo-
rated, the American National Red Cross and local chapters thereof, the
Virginia Division United Daughters of the Confederacy, the Virginia
Association of workers for the Blind, Incorporated, the General Organiza-
tion of the United Daughters of the Confederacy, 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 profit.

(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 rescue
squads and used by them exclusively for the benefit of the general public
without charge.