CHAPTER 16

An Act to amend and reenact § 58-12, as amended, of the Code of Virginia,
relating to property exempt from taxation. H 54]
[

Approved September 19, 1956

. 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 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 endowment
ne aptully held, for their care, provided the same are not operated

or profit.

(4) Property owned by public libraries, law libraries of local bar as-
sociations 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 as-
sociations when the same are used or available for use by State health of-
ficials, incorporated colleges or other incorporated institutions of learning,
including incorporated alumni associations thereof beneficially owned by or
organized and operated exclusively for the benefit of such incorporated in-
stitutions of learning, not conducted for profit, together with the endow-
ment 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
=~ 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 associa-
tions, including religious mission boards and associations, Boy Scouts of
America, Girl Scouts of the United States of America, and their sub-
sidiaries, orphan or other asylums, reformatories, hospitals and nunneries,
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 persons able to pay
in whole or in part for their care and treatment), and parks or play-
grounds held by trustees for the perpetual use of the general public, and
also property whether real or personal, owned by any church, religious as-
sociation or denomination or its trustees or duly designated bishop, minister
or other ecclesiastical officer, and used or operated exclusively for religious,
denominational, educational or charitable purposes and not for profit, and
also property whether real or personal, owned by any community club or
associations or its trustees, when said property is used or operated ex-
clusively for general and community purposes and not for profit.

(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 as-
sociation, together with such additional 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 Society, the Mount Vernon Ladies’
Association of the Union, the Virginia Historical Society, the Thomas Jef-
ferson Memorial Foundation, Incorporated, the Patrick Henry Memorial
Foundation, Incorporated, the Stonewall Jackson Memorial, Incorporated,
George Washington’s Boyhood Home Restoration, 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 Battle-
field Confederate Park, Incorporated, the Robert E. Lee Memorial Founda-
tion, Incorporated, Belle Bryan Day Nursery, Incorporated, the American
National Red Cross and local chapters thereof, the Virginia Division United
Daughters 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 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.

(9) Property owned by volunteer fire departments or volunteer
rescue squads and used by them exclusively for the benefit of the general
public without charge.

2. An emergency exists and this act is in force from its passage.