ORDINANCE NO. 06-15(  )

 

AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE XVI, PROPERTY EXEMPTED FROM TAXATION, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA

 

BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, Article XVI, Property Exempted From Taxation, is hereby amended and reordained as follows:

 

By Amending:

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

 

 

CHAPTER 15.  TAXATION

 

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.

 

9.         Property owned by hospitals 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), provided such property is either occupied or used (i) as a general licensed inpatient hospital or (ii) as a licensed outpatient hospital immediately adjacent to a general licensed inpatient hospital that has qualified for tax exemption pursuant to this section.  Any portion of the property owned by such hospital that is either leased to a third-party or not used for hospital purposes shall not be exempt from taxation under this subsection.

 

This ordinance will be effective on and after January 1, 2007.

 

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