Chap. 401.—An ACT proposing an amendment to Section 183 of the Constitution
of Virginia. {H J R 9]

Approved March 20, 1946

Whereas, the proposed amendment to section one hundred eighty-
three of the Constitution of Virginia, hereinafter fully set forth, was
agreed to by a majority of the members elected to the two houses of the
‘General Assembly at the session of nineteen hundred forty-four, and re-
ferred to this, the next General Assembly, and published for three months,
as required by the Constitution of Virginia, and as shown by report of
such publication by the Clerk of the House of Delegates ; now, therefore,

Resolved by the House of Delegates, the Senate concurring, a ma-
jority of the members elected to each house agreeing, that the following
amendment to section one hundred eighty-three of the Constitution of
Virginia be, and the same is hereby, proposed in conformity with the
provisions of section one hundred ninety-six of the Constitution, name-

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 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 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 purposes 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 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 furnishing therein, belonging to any benevolent or charitable asso-
ciation and used exclusively for lodge purposes or meeting rooms by such
associations, 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 Ver-
non 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 restricting
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 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
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 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 as-
sociations, orphan or other asylums, reformatories, hospitals and nun-
neries, conducted not for profit, but exclusively as charities, also parks
or _paverounds held by trustees for the perpetual use of the general

ublic
P (f) 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 as-
sociation, together with such additional adjacent land as may be neces-
sary 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 Ver-
non 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 restricting
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 other-
wise 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.