CHAPTER 198

An Act to amend and reenact § 58-12, as amended, of the Code of Vir-
ginia, relating to what real and personal property 1s exempt from
State and local taxation.

[S 23]

Approved March 6, 1964

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
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 re-
ligious 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
educational purposes 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 asso-
ciation 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
association 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 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, Incor-
porated, Home Demonstration Clubs, 4-H Clubs, 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 Cincin-
nati in the State of Virginia, the Manassas Battlefield Confederate Park,
Incorporated, the Robert E. Lee Memorial Foundation, Incorporated, Belle
Bryan Day Nursery, Incorporated, the American National Red Cross and
local chapters thereof, the Virginia Division United Daughters of the Con-
federacy, 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, 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 per-
son, firm or corporation 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 mu-
seum, 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.

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

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