Chap. 289.—An ACT to amend and re-enact section 2272 of the Code of Virginia
in relation to what real estate exempt from taxation. [fH B 9}

Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That section
two thousand two hundred and seventy-two of the Code of Virginia be
amended and re-enacted so as to read as follows:

- Section 2272. What real estate exempt from taxation. The fol-
lowing real estate and no other shall be exempt from taxation, State
and local:

(a) Real estate directly or indirectly owned by the State, however
held, and real estate lawfully owned and held by counties, cities, towns,
or school districts used wholly and exclusively for county, city, town,
or public school purposes.

(b) Buildings with land they actually occupy, 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 religious body, together with the additional adjacent land reasonably
necessary for the convenient use of any such building.
(ce) Private family burying-grounds not exceeding one acre in area,
reserved as such by will or deed, or shown by others sufficient evidence
to be reserved as such and so exclusively used and public burying-
grounds, and lots therein exclusively used for burial purposes and not
conducted for profit whether owned or managed by local authorities or
by private corporations.

(d) Buildings with the land they actually occupy, wholly devoted
to educational purposes, belonging to and actually and exclusively oc-
cupied and used by churches, public libraries, incorporated colleges,
academies, industrial schools, seminaries, or other incorporated institu-
tions of learning, including the Virginia Historical Society, which are
not corporations, having shares of stock or otherwise owned by individ-
uals or other corporations, together with such additional adjacent land
owned by said churches, libraries, and educational institutions as may
be reasonably necessary for the convenient use of such buildings, re-
spectively; and also the buildings thereon used as residences by the
officers or instructors of such educational institutions; provided, that
such libraries and educational institutions are not conducted for profit
of any person or persons, natural or corporate, directly or under any
guise or pretense whatsoever. But the exemptions mentioned in this
subsection shall not apply to any industrial school, individual or cor-
porate, not the property of the State, which does w ork for compensation
or manufactures and sells articles in the community in which such school
is located; provided, that nothing herein contained shall restrict any
such school from doing work for or selling its own products or any other
articles to any of its students or employees.

(e) Real estate belonging to, actually and exclusively occupied and
used by Young Men’s Christian Associations and other similar religious
associations, orphan or other asylums, reformatories, hospitals, and
nunneries, which are not conducted for profit, but purely and completely
as charities.
(f) Buildings, with the land they actually occupy, belonging to any
benevolent or charitable associations and used exclusively for lodge pur-
poses or meeting rooms by such association, together with such addi-
tional adjacent land as may be necessary for the convenient use of the
buildings for such purposes; The Thomas Jefferson Memorial Founda-
tion, Incorporated, and the American Legion, shall be deemed benevo-
lent and charitable associations: and

(g) Real estate belonging to the Association for the Preservation
of Virginia Antiquities, the Confederate Memorial Literary Society, and
the Mount Vernon Ladies’ Association of the Union and the Manassas
Battlefield Confederate Park, Incorporated.

(h) Public wharves, docks and terminals of any city. No inherit-
ance tax shall be charged, directly or indirectly, against any legacy or
devise made according to law for the benefit of any institution or other
body or any natural or corporate person whose property is exempt from
taxation, as mentioned in this chapter.

Nothing contained in this chapter 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
promise to pay any sum of money or other benefit on account of death,
sickness, or accident to any of its members or any other persons; and
whenever any building or land, or part thereof, mentioned in this section
and not belonging to the State, shall be leased or shall be a source of
revenue or profit, all of such buildings and land shall be liable to taxa-
tion as other land and buildings in the same county, city, or town; and
nothing herein contained shall be construed as authorizing or requiring
any county, city, or town to tax for county, city or town purposes, 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, and heretofore leased by it.