An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1966 |
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Law Number | 582 |
Subjects |
Law Body
CHAPTER 582
An Act to amend and reenact, § 58-12, as amended, of the Code of
Virginia, relating to what real and personal property is exempt from
State and local taxation. (H 187}
Approved April 5, 1966
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
learning, including incorporated alumni associations thereof beneficially
owned by or organized and operated exclusively for the benefit of such in-
corporated institutions of learning, not conducted for profit, together with
the endowment funds thereof not invested in real estate. But this pro-
vision 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 em-
ployees 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, including religious mission boards and associations, Boy
Scouts of America, Girl Scouts of the United States of America, and
their subsidiaries, 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 playgrounds 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 desig-
nated bishop, minister or other ecclesiastical officer, and used or operated
exclusively for religious, denominational, educational or charitable pur-
poses and not for profit and also property whether real or personal, owned
by any community club or association or its trustees, when said property
is used or operated 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 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.
(7) Property of the Association for the Preservation of Virginia
Antiquities, the Civitan Recreation Club of Alexandria, Virginia, Inc.,
the Association for the Preservation of Petersburg Antiquities, Historic
Richmond Foundation, 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 Stonewall Jack-
son Memorial, Incorporated, George Washington’s Boyhood Home Resto-
ration, Incorporated, Home Demonstration Clubs, 4-H Clubs, the posts of
the American Legion, posts of United Spanish War Veterans, branches of
the Fleet Reserve Association, 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 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, The Memorial
Foundation of the Germanna Colonies in Virginia, Incorporated, The
Lynchburg Fine Arts Center, Incorporated, the Instructive Visiting Nurse
Association of Richmond, Virginia, Norfolk Historic Foundation and
any corporation organized to establish and maintain a museum or muse-
ums, with or without a library or libraries, provided such corporation
be not operated for any profit, and any real or personal property hereto-
fore 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
surrender such interest.
(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 res-
cue squads and used by them exclusively for the benefit of the general
public without charge.
(10) Property owned by the Virginia Home for Incurables, incor-
porated by chapter five hundred thirty-three of the Acts of the General
Assembly of eighteen hundred ninety-three-four, approved March first,
eighteen hundred ninety-four. .
(11) Property of the Hopkins House Association of Alexandria, Vir-
ginia, so long as the same continues to be a nonprofit corporation orga-
nized to foster civic activities which promote better citizenship in the
community through a variety of educational activities, increased citizen
participation in philanthropic undertakings, and other programs of 4
cultural and civic nature.
(12) The property owned by the Waterford Foundation, Incorporated,
so long as it continues to be a nonprofit corporation to encourage and
assist in restoration work in Waterford and to stimulate the revival of
local arts and crafts.