CHAPTER 65

An Act to amend and reenact § 58-12, as amended, of the Code of Vir-
ginia, relating to certain property exempt from "State and local taxa-
tion, so as to allow certain additional property to be tax orempr 16}

Approved February 27, 1954
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 and eighty-two, or
hereafter 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 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 edu-
cational 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, belong-
ing to, Young Men’s Christian Associations and other similar religious
associations, orphan or other asylums, reformatories, hospitals and nun-
neries, 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 per-
sons 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.
(6) Buildings with the land they actually occupy, and the furniture
and furnishings therein, belonging to any benevolent or charitable asso-
ciation 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 Antiqui-
ties, 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 Memo-
rial 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, Incor-
porated, the Robert E. Lee Memorial Foundation, Incorporated, Belle
Bryan Day Nursery, Incorporated, the Virginia Division United Daugh-
ters of the Confederacy, the Virginia Association of Workers for the
Blind, Incorporated, the General Organization of the United Daughters
of the Confederacy, and any corporation organized to establish and main-
tain 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 purposes, as long
as such corporation continues to be organized and operated not for profit.