CHAPTER 396

An Act to amend and reenact § 58-12, as amended, of the Code of
Virginia, relating to certain real estate and personal property exempted
from taxation.

[fH 79]

Approved March 30, 1960

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 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.

(83) Private or public burying grounds or cemeteries and endowment
funds, lawfully held, for their care, provided the same are not operated for
profit. oo
(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 learning,
including incorporated alumni associations thereof beneficially owned by or
organized and operated exclusively for the benefit of such incorporated
institutions of learning, not conducted for profit, together with the endow-
ment funds thereof not invested in real estate. But this provision shall apply
only to property primarily used for literary, scientific or educational pur-
poses or purposes incidental thereto. It shall not apply to industrial 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, Girl Scouts of the United States of America, and their subsidi-
aries, 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 associa-
tion 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 ex-
clusively 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,
Historic Richmond 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
Memorial, Incorporated, George Washington’s Boyhood Home Restoration,
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 Manassas Battlefield Confederate Park, Incorporated, the Robert E.
Lee Memorial Foundation, Incorporated, Belle Bryan Day Nursery, In-
corporated, 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 or-
ganized 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 corporation for the sole use and benefit of any or-
ganization 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 muse-
um, 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.

(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—ninety-four, approved March
first, eighteen hundred ninety-four.