{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-4219.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-4219.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-4219.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-4219.html"}],"law_id":62810,"edition_id":1,"section_id":62810,"structure_id":15334,"section_number":"15.2-4219","catch_line":"Exemption of commission from taxation","history":"1968, c. 224, \u00a7 15.1-1415; 1993, c. 310; 1997, c. 587.","full_text":"The planning district commission shall not be required to pay any taxes or assessments upon any project or upon any property acquired or used by it or upon the income therefrom. For purposes of subdivision 4 of \u00a7 58.1-609.1, a planning district commission is deemed a &#8220;political subdivision of this Commonwealth&#8221; as the term is used in that section.","order_by":null,"text":{"0":{"id":228967,"text":"The planning district commission shall not be required to pay any taxes or assessments upon any project or upon any property acquired or used by it or upon the income therefrom. For purposes of subdivision 4 of \u00a7 58.1-609.1, a planning district commission is deemed a &#8220;political subdivision of this Commonwealth&#8221; as the term is used in that section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15334,"edition_id":1,"name":"Regional Cooperation Act","identifier":"42","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:54:02","date_modified":"2026-06-26 03:54:02","permalink":{"id":157899,"object_type":"structure","relational_id":15334,"identifier":"42","token":"15.2\/IV\/42","url":"\/15.2\/IV\/42\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12721,"edition_id":1,"name":"Other Governmental Entities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":157897,"object_type":"structure","relational_id":12721,"identifier":"IV","token":"15.2\/IV","url":"\/15.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58779,"structure_id":15334,"section_number":"15.2-4200","catch_line":"Short title","url":"\/15.2-4200\/","token":"15.2\/IV\/42\/15.2-4200","metadata":false},{"id":68634,"structure_id":15334,"section_number":"15.2-4201","catch_line":"Purpose of chapter","url":"\/15.2-4201\/","token":"15.2\/IV\/42\/15.2-4201","metadata":false},{"id":58368,"structure_id":15334,"section_number":"15.2-4202","catch_line":"Definitions","url":"\/15.2-4202\/","token":"15.2\/IV\/42\/15.2-4202","metadata":false},{"id":71788,"structure_id":15334,"section_number":"15.2-4203","catch_line":"Organization of planning district commission","url":"\/15.2-4203\/","token":"15.2\/IV\/42\/15.2-4203","metadata":false},{"id":66538,"structure_id":15334,"section_number":"15.2-4204","catch_line":"Disposition of earnings and assets of planning district commissions","url":"\/15.2-4204\/","token":"15.2\/IV\/42\/15.2-4204","metadata":false},{"id":70761,"structure_id":15334,"section_number":"15.2-4205","catch_line":"Powers of commission generally","url":"\/15.2-4205\/","token":"15.2\/IV\/42\/15.2-4205","metadata":false},{"id":64020,"structure_id":15334,"section_number":"15.2-4206","catch_line":"Additional powers of planning district commissions","url":"\/15.2-4206\/","token":"15.2\/IV\/42\/15.2-4206","metadata":false},{"id":86408,"structure_id":15334,"section_number":"15.2-4207","catch_line":"Purposes of commission","url":"\/15.2-4207\/","token":"15.2\/IV\/42\/15.2-4207","metadata":false},{"id":73451,"structure_id":15334,"section_number":"15.2-4208","catch_line":"General duties of planning district commissions","url":"\/15.2-4208\/","token":"15.2\/IV\/42\/15.2-4208","metadata":false},{"id":73965,"structure_id":15334,"section_number":"15.2-4209","catch_line":"Preparation and adoption of regional strategic plan","url":"\/15.2-4209\/","token":"15.2\/IV\/42\/15.2-4209","metadata":false},{"id":67641,"structure_id":15334,"section_number":"15.2-4210","catch_line":"Commission to act only in conformity with regional strategic plan","url":"\/15.2-4210\/","token":"15.2\/IV\/42\/15.2-4210","metadata":false},{"id":63747,"structure_id":15334,"section_number":"15.2-4211","catch_line":"Amendment of regional strategic plan","url":"\/15.2-4211\/","token":"15.2\/IV\/42\/15.2-4211","metadata":false},{"id":62612,"structure_id":15334,"section_number":"15.2-4212","catch_line":"Review of regional strategic plan by commission","url":"\/15.2-4212\/","token":"15.2\/IV\/42\/15.2-4212","metadata":false},{"id":70486,"structure_id":15334,"section_number":"15.2-4213","catch_line":"Commission to be informed of applications for state or federal aid by local governing bodies","url":"\/15.2-4213\/","token":"15.2\/IV\/42\/15.2-4213","metadata":false},{"id":69709,"structure_id":15334,"section_number":"15.2-4214","catch_line":"Cooperation and consultation with other agencies","url":"\/15.2-4214\/","token":"15.2\/IV\/42\/15.2-4214","metadata":false},{"id":81652,"structure_id":15334,"section_number":"15.2-4215","catch_line":"Annual report required","url":"\/15.2-4215\/","token":"15.2\/IV\/42\/15.2-4215","metadata":false},{"id":73566,"structure_id":15334,"section_number":"15.2-4216","catch_line":"State aid","url":"\/15.2-4216\/","token":"15.2\/IV\/42\/15.2-4216","metadata":false},{"id":60536,"structure_id":15334,"section_number":"15.2-4217","catch_line":"Regional Cooperation Incentive Fund created; administration thereof","url":"\/15.2-4217\/","token":"15.2\/IV\/42\/15.2-4217","metadata":false},{"id":61716,"structure_id":15334,"section_number":"15.2-4217.1","catch_line":"Specialized Transportation Incentive Fund","url":"\/15.2-4217.1\/","token":"15.2\/IV\/42\/15.2-4217.1","metadata":false},{"id":76668,"structure_id":15334,"section_number":"15.2-4218","catch_line":"Local governing bodies authorized to appropriate or lend funds","url":"\/15.2-4218\/","token":"15.2\/IV\/42\/15.2-4218","metadata":false},{"id":62810,"structure_id":15334,"section_number":"15.2-4219","catch_line":"Exemption of commission from taxation","url":"\/15.2-4219\/","token":"15.2\/IV\/42\/15.2-4219","metadata":false},{"id":76315,"structure_id":15334,"section_number":"15.2-4220","catch_line":"Dual membership authorized","url":"\/15.2-4220\/","token":"15.2\/IV\/42\/15.2-4220","metadata":false},{"id":78768,"structure_id":15334,"section_number":"15.2-4221","catch_line":"Merger of two planning district commissions","url":"\/15.2-4221\/","token":"15.2\/IV\/42\/15.2-4221","metadata":false},{"id":67114,"structure_id":15334,"section_number":"15.2-4222","catch_line":"Inconsistent laws inapplicable","url":"\/15.2-4222\/","token":"15.2\/IV\/42\/15.2-4222","metadata":false}],"previous_section":{"id":76668,"structure_id":15334,"section_number":"15.2-4218","catch_line":"Local governing bodies authorized to appropriate or lend funds","url":"\/15.2-4218\/","token":"15.2\/IV\/42\/15.2-4218","metadata":false},"next_section":{"id":76315,"structure_id":15334,"section_number":"15.2-4220","catch_line":"Dual membership authorized","url":"\/15.2-4220\/","token":"15.2\/IV\/42\/15.2-4220","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-4219\/","history_text":"<p>This law was first created in 1968. The record of its establishment is cataloged in chapter 224 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1968 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1993, chapter 310; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":[{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"}],"permalink":{"id":157981,"object_type":"law","relational_id":62810,"identifier":"15.2-4219","token":"15.2\/IV\/42\/15.2-4219","url":"\/15.2-4219\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-4219\/","token":"15.2\/IV\/42\/15.2-4219","dublin_core":{"Title":"Exemption of commission from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-4219","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">planning district<\/span> <span class=\"dictionary\">commission<\/span> shall not be required to pay any taxes or assessments upon any project or upon any property acquired or used by it or upon the income therefrom. For purposes of subdivision 4 of \u00a7&nbsp;<a class=\"law\" title=\"Governmental and commodities exemptions\" href=\"\/58.1-609.1\/\">58.1-609.1<\/a>, a <span class=\"dictionary\">planning district<\/span> <span class=\"dictionary\">commission<\/span> is deemed a &#8220;political subdivision of this Commonwealth&#8221; as the term is used in that section.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTION OF COMMISSION FROM TAXATION (\u00a7 15.2-4219)\n\nThe planning district commission shall not be required to pay any taxes or\nassessments upon any project or upon any property acquired or used by it or upon\nthe income therefrom. For purposes of subdivision 4 of \u00a7 58.1-609.1, a planning\ndistrict commission is deemed a &#8220;political subdivision of this\nCommonwealth&#8221; as the term is used in that section.\n\nHISTORY: 1968, c. 224, \u00a7 15.1-1415; 1993, c. 310; 1997, c. 587.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}