CHAPTER 49

AN ACT to amend and reenact § 58-12 of the Code of 1950 to
provide that property of the Virginia Association of Work-
ers for the Blind, Inc., shall be exempt from taxation, State
and local, including inheritance taxes.

{ H 107 ]

Approved February 23, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 58-12 of the Code of 1950 be amended and reenacted
as follows:

§ 58-12. What property, real and personal, exempt from
taxation, State and local.—The following property shall be ex-
empt from taxation, State and local, including inheritance taxes:

(1) Property owned directly or indirectly by the Common-
wealth, 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 fur-
niture 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 associations when the same are used or available for
use by a State court or courts or the judge or judges thereof, in-
corporated colleges or other incorporated institutions of learn-
ing, 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 endow-
ment funds, belonging to, Young Men’s Christian Associations
and other similar religious associations, orphan or other asylums,
reformatories, hospitals and nunneries, conducted not for profit
but exclusively as charities, and parks or playgrounds held by
trustees for the perpetual use of the general public.

(6) Buildings with the land they actually occupy, and the
furniture and furnishings therein, belonging to any benevolent
or charitable association and used exclusively for lodge purposes
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; and

(7) Property of the Association for the Preservation of
Virginia Antiquities, the Association for the Preservation of
Petersburg Antiquities, the Confederate Memorial Literary So-
ciety, the Mount Vernon Ladies’ Association of the Union, the
Virginia Historical Society, the Thomas Jefferson Memorial
Foundation, Incorporated, the Patrick Henry Memorial Founda-
tion, 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, Incorpo-
rated, the Virginia Division United Daughters of the Confed-
eracy, the Virginia Association of Workers for the Blind, Inc.,
and any corporation organized to establish and maintain a
museum or museums, with or without a library or libraries, pro-
vided such corporation be not operated for profit.

(8) Property of Colonial Williamsburg, Incorporated, used
for museum, historical, municipal, benevolent or charitable pur-
poses, as long as such corporation continues to be organized and
operated not for profit.