CHAPTER 191

An Act to provide that the governing bodies of counties, cities and towns
may provide that contributions made by persons to certain nonprofit,
nonsectarian, private schools shall constitute a credit against the
liability of any such person for county, city or town real estate or
personal property taxes; to provide how such credit may be obtained;
and to repeal certain acts and parts of acts. rit 5051

50

Approved March 4, 1960

Be it enacted by the General Assembly of Virginia:
1. § 1. The governing body of any county, city or town may provide
that contributions to private schools as hereinafter defined may be de-
ducted from real estate and personal property taxes due the city, county
or town for the year during which such contributions were made, subject
to the limitations set forth in this act.

§ 2. The governing body of such county, city or town may fix the
maximum deduction which shall be allowed, but in no case shall the amount
of any deduction allowed under the provisions of this act exceed twenty-
five per centum of any tax due.

§ 3. For the purposes of this act, the term “private school” shall
mean only those nonprofit, nonsectarian, private elementary and secondary
schools, either in operation or chartered for operation within the succeed-
ing year, which are located in the county, city or town in which a deduction
under this act is claimed, and which offer a course of systematic educa-
tional instruction of not less than one hundred eighty days duration per
year or the substantial equivalent thereof.

§ No credit shall be allowed for any contribution made to any
private school under the provisions of this act unless the person seeking
such credit files with the tax collecting official of his county, city or town
at the time his taxes are due and payable his own affidavit, setting forth
the name and address of the school to which the contribution was made,
the date thereof, the name and address of the person making the contribu-
tion, the amount of such contribution, the fact that no scholarship, reduc-
tion in fees or charges, rebate or remission of charges or scholarship or
other benefit was granted such person or his children directly or indirectly
as a result of such contribution, and whether or not any refund has been,
or will be, made to such person. Upon the presentation of any such
affidavit, the tax collecting official shall deduct from the amount of taxes
due by such person on account of real estate or personal property the
amount of such contribution. When the taxpayer shall have paid the bal-
ance remaining of such taxes, he shall thereupon be discharged from any
further liability for the taxes assessed against his personal or real prop-
erty py his county, city or town for the year in which such taxes were
payable.

§ 5. It shall be unlawful and constitute a misdemeanor for any
person falsely to claim a credit, or seek to claim a credit, for a contribution
which would entitle him to a credit against his taxes not in accordance
with the provisions of this act.

2. All acts and parts of acts in conflict herewith are repealed to the ex-
tent of such conflict.