CHAPTER 50

An Act to amend and reenact § 58-12 of the Code of Virginia as amended,
relating to what property exempt from taxation.
[S 91]

Approved February 18, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-12 of the Code of Virginia as amended be amended and re-
enacted 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 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 endow-
ment 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, 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 as-
sociations, orphan or other asylums, reformatories, hospitals and nun-
neries, 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 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,
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 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, Incorporated, the Virginia Division, United Daughters of the
Confederacy, the Virginia Association of Workers for the Blind, Inc., the
General Organization of the United Daughters of the Confederacy, 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 profit.

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