ARTICLE XVI.  PROPERTY EXEMPTED FROM TAXATION

 

Sec. 15-1601  Property exempt from taxation by classification.

 

A.            Pursuant to the authority granted in Article X, Section 6 (a) (6) of the Constitution of Virginia to exempt property from taxation by classification, the following classes of real and personal property shall be exempt from taxation:

 

1.             Property owned directly or indirectly by the Commonwealth, or any political subdivision thereof.

 

2.             Buildings with land they actually occupy, and the furniture and furnishings therein owned by churches or religious bodies and exclusively occupied or used for religious worship or for the residence of the minister of any church or religious body, and such additional adjacent land reasonably necessary for the convenient use of any such building.

 

3.             Nonprofit private or public burying grounds or cemeteries.

 

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 institutions of learning not conducted for profit. This paragraph shall apply only to property primarily used for literary, scientific or educational purposes or purposes incidental thereto and shall not apply to industrial schools which sell their products to other than their own employees or students.

 

5.             Property belonging to and actually and exclusively occupied and used by the Young Men's Christian Associations and similar religious associations, including religious mission boards and associations, orphan or other asylums, reformatories, hospitals and nunneries, conducted not for profit but exclusively as charities (which shall include hospitals operated by nonstock corporations not organized or conducted for profit but which may charge persons able to pay in whole or in part for their care and treatment).

 

6.             Parks or playgrounds held by trustees for the perpetual use of the general public.

 

7.             Buildings with the land they actually occupy, and the furniture and furnishings therein belonging to any benevolent or charitable organization and used by it exclusively for lodge purposes or meeting rooms, together with such additional adjacent land as may be necessary for the convenient use of the buildings for such purposes.

 

8.             Property of any nonprofit corporation organized to establish and maintain a museum.

 

B.            The real and personal property of an organization classified in Virginia Code 58.1-3610 through 58.1-3622 and used by such organization for a religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purpose as set forth in Article X, Section 6 (a) (6) of the Constitution of Virginia, the particular purpose for which such organization is classified being specifically set forth within each section, shall be exempt from taxation, so long as such organization is operated not for profit and the property so exempt is used in accordance with the purpose for which the organization is classified.

 

C.            Property which was exempt from taxation on December 31, 2002, shall continue to be exempt from taxation under the rules of statutory construction applicable to exempt property at the time such property became entitled to exemption.

 

D.            Exemptions of property from taxation granted under this section on or after January 1, 2003 shall be strictly construed in accordance with Article X, Section 6 (f) of the Constitution of Virginia.

 

State law reference--Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003, Va. Code 58.1-3651; Va. Code 58.1-3606.  Pursuant to Enactment Clause 2 of Chapter 557 of the 2004 Acts of Assembly, this ordinance shall be effective as of January 1, 2003.

 

(Ord. 04-15(1), 9-1-04, effective retroactive to January 1, 2003)

Sec. 15-1602  Property exempt from taxation by designation.

 

Property not granted tax-exempt status prior to January 1, 2003 can be granted tax-exempt status by designation only by the adoption of an ordinance by the board of supervisors granting the exemption.  The adoption of such an ordinance shall be pursuant to the provisions of Article 4.1, Chapter 36 of Title 58.1 of the Code of Virginia applicable to the exemption of property from taxation by designation.

 

State law reference--Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003, Va. Code 58.1-3651; Va. Code 58.1-3606.  Pursuant to Enactment Clause 2 of Chapter 557 of the 2004 Acts of Assembly, this ordinance shall be effective as of January 1, 2003.

 

(Ord. 04-15(1), 9-1-04, effective retroactive to January 1, 2003)

 

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