CHAPTER 361

An Act to amend and reenact § 58-12, as amended, of the Code of Vir-
ginia, relating to certain real and personal property exempted from
taxation,

{H 157]

Approved March 29, 1958

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
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 incor-
porated institutions of learning, not conducted for profit, together with
the endowment funds thereof not invested in rea] estate. But this pro-
vision shall apply only to property primarily used for ee scientific
or educational purposes or purposes incidental thereto. It shall not apply
to industrial schools which sell their product to other than their own em-
ployees or students.

(5) Real estate belonging to and actually 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 subsid-
iaries, orphan or other asylums, reformatories, hospitals and nunneries,
conducted not for profit but exclusively as charities, (which shall be deem-
ed 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
association or denomination or its trustees or duly designated bishop, min-
ister 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 com-
munity club or associations or its trustees, when said property is used or
cree exclusively 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 as-
sociation and used exclusively for lodge purposes or meeting rooms by
such association, 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 An-
tiquities, the Association for the Preservation of Petersburg Antiquities,
Historic Richmond Foundation, the Confederate Memorial Literary So-
ciety, the Mount Vernon Ladies’ Association of the Union, the Virginia
Historical Society, the Thomas Jefferson Memorial Foundation, Incorpor-
ated, 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 Battlefield Confederate Park, Incorpor-
ated, the Robert E. Lee Memorial Foundation, Incorporated, Belle Bryan
Day Nursery, Incorporated, the American National Red Cross and local
chapters thereof, the Virginia Division United Daughters of the Confed-
eracy, 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 mu-
seums, with or without a library or libraries, provided such corporation
be not operated for profit , and any real or personal property heretofore
or hereafter conveyed to any person, firm or corporation for the sole use
and benefit of any organization or society whose property is exempt from
taxation under this section, or, any real or personal property, the legal
title to which is held by any person, firm or corporation subject to the
sole use and occupancy of any organization or society whose property is
exempt from taxation under this section which has not agreed to surren-
der such interest.

(8) Property of Colonial Williamsburg, Incorporated, used for mu-
seum, 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.