{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-2214.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-2214.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-2214.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-2214.html"}],"law_id":54835,"edition_id":1,"section_id":54835,"structure_id":13821,"section_number":"2.2-2214","catch_line":"Exemption from taxes or assessments","history":"1995, c. 758, \u00a7 9-266.18; 2001, c. 844.","full_text":"The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of the projects by the Authority and the undertaking of activities in the furtherance of the purposes of the Authority constitutes the performance of the essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any project or any property acquired or used by the Authority under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of the facility businesses for which local or state taxes would otherwise be required.\n\t\tAny bonds or refunding bonds issued under the provisions of this article and any transfer of such bonds shall at all times be free from state and local taxation. The interest on the bonds and any refunding bonds or bond anticipation notes shall at all times be exempt from taxation by the Commonwealth and by any of its political subdivisions.","order_by":null,"text":{"0":{"id":201205,"text":"The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of the projects by the Authority and the undertaking of activities in the furtherance of the purposes of the Authority constitutes the performance of the essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any project or any property acquired or used by the Authority under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of the facility businesses for which local or state taxes would otherwise be required.\n\t\tAny bonds or refunding bonds issued under the provisions of this article and any transfer of such bonds shall at all times be free from state and local taxation. The interest on the bonds and any refunding bonds or bond anticipation notes shall at all times be exempt from taxation by the Commonwealth and by any of its political subdivisions.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13821,"edition_id":1,"name":"Commercial Space Flight Authority","identifier":"2","label":"article","depth":5,"order_by":1,"parent_id":13344,"metadata":{},"date_created":"2026-06-26 03:45:59","date_modified":"2026-06-26 03:45:59","permalink":{"id":174147,"object_type":"structure","relational_id":13821,"identifier":"2","token":"2.2\/I\/D\/22\/2","url":"\/2.2\/I\/D\/22\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13344,"edition_id":1,"name":"Authorities","identifier":"22","label":"chapter","depth":4,"order_by":1,"parent_id":12785,"metadata":{},"date_created":"2026-06-26 03:44:41","date_modified":"2026-06-26 03:44:41","permalink":{"id":173945,"object_type":"structure","relational_id":13344,"identifier":"22","token":"2.2\/I\/D\/22","url":"\/2.2\/I\/D\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12785,"edition_id":1,"name":"State Authorities, Boards, Commissions, Councils, Foundations and Other Collegial Bodies","identifier":"D","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":173913,"object_type":"structure","relational_id":12785,"identifier":"D","token":"2.2\/I\/D","url":"\/2.2\/I\/D\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76603,"structure_id":13821,"section_number":"2.2-2201","catch_line":"Short title; definitions","url":"\/2.2-2201\/","token":"2.2\/I\/D\/22\/2\/2.2-2201","metadata":false},{"id":86402,"structure_id":13821,"section_number":"2.2-2202","catch_line":"Declaration of public purpose; Virginia Commercial Space Flight Authority created","url":"\/2.2-2202\/","token":"2.2\/I\/D\/22\/2\/2.2-2202","metadata":false},{"id":79427,"structure_id":13821,"section_number":"2.2-2203","catch_line":"Board of directors; members and officers; Executive Director","url":"\/2.2-2203\/","token":"2.2\/I\/D\/22\/2\/2.2-2203","metadata":false},{"id":65039,"structure_id":13821,"section_number":"2.2-2203.1","catch_line":"Repealed","url":"\/2.2-2203.1\/","token":"2.2\/I\/D\/22\/2\/2.2-2203.1","metadata":false},{"id":65668,"structure_id":13821,"section_number":"2.2-2203.2","catch_line":"Strategic plan","url":"\/2.2-2203.2\/","token":"2.2\/I\/D\/22\/2\/2.2-2203.2","metadata":false},{"id":71900,"structure_id":13821,"section_number":"2.2-2203.3","catch_line":"Employees; employment; personnel rules","url":"\/2.2-2203.3\/","token":"2.2\/I\/D\/22\/2\/2.2-2203.3","metadata":false},{"id":57677,"structure_id":13821,"section_number":"2.2-2203.4","catch_line":"Trust for postemployment benefits authorized; administration","url":"\/2.2-2203.4\/","token":"2.2\/I\/D\/22\/2\/2.2-2203.4","metadata":false},{"id":57668,"structure_id":13821,"section_number":"2.2-2204","catch_line":"Powers of the Authority","url":"\/2.2-2204\/","token":"2.2\/I\/D\/22\/2\/2.2-2204","metadata":false},{"id":69352,"structure_id":13821,"section_number":"2.2-2205","catch_line":"Form, terms, execution and sale of bonds; use of proceeds; interim receipts or temporary bonds; lost or destroyed bonds; faith and credit of state and political subdivisions not pledged; expenses","url":"\/2.2-2205\/","token":"2.2\/I\/D\/22\/2\/2.2-2205","metadata":false},{"id":65786,"structure_id":13821,"section_number":"2.2-2206","catch_line":"Trust indenture or agreement securing bonds","url":"\/2.2-2206\/","token":"2.2\/I\/D\/22\/2\/2.2-2206","metadata":false},{"id":85436,"structure_id":13821,"section_number":"2.2-2207","catch_line":"Moneys received deemed trust funds","url":"\/2.2-2207\/","token":"2.2\/I\/D\/22\/2\/2.2-2207","metadata":false},{"id":75999,"structure_id":13821,"section_number":"2.2-2208","catch_line":"Proceedings by bondholder or trustee to enforce rights","url":"\/2.2-2208\/","token":"2.2\/I\/D\/22\/2\/2.2-2208","metadata":false},{"id":64504,"structure_id":13821,"section_number":"2.2-2209","catch_line":"Bonds made securities for investment and deposit","url":"\/2.2-2209\/","token":"2.2\/I\/D\/22\/2\/2.2-2209","metadata":false},{"id":57238,"structure_id":13821,"section_number":"2.2-2210","catch_line":"Refunding bonds; bonds for refunding and for costs of additional projects","url":"\/2.2-2210\/","token":"2.2\/I\/D\/22\/2\/2.2-2210","metadata":false},{"id":78751,"structure_id":13821,"section_number":"2.2-2211","catch_line":"Grants or loans of public or private funds","url":"\/2.2-2211\/","token":"2.2\/I\/D\/22\/2\/2.2-2211","metadata":false},{"id":82421,"structure_id":13821,"section_number":"2.2-2212","catch_line":"Moneys of Authority","url":"\/2.2-2212\/","token":"2.2\/I\/D\/22\/2\/2.2-2212","metadata":false},{"id":63805,"structure_id":13821,"section_number":"2.2-2213","catch_line":"Forms of accounts and records; audit; annual report","url":"\/2.2-2213\/","token":"2.2\/I\/D\/22\/2\/2.2-2213","metadata":false},{"id":54835,"structure_id":13821,"section_number":"2.2-2214","catch_line":"Exemption from taxes or assessments","url":"\/2.2-2214\/","token":"2.2\/I\/D\/22\/2\/2.2-2214","metadata":false},{"id":68835,"structure_id":13821,"section_number":"2.2-2215","catch_line":"Powers not restrictive; exemptions from Public Procurement Act and the Virginia Personnel Act","url":"\/2.2-2215\/","token":"2.2\/I\/D\/22\/2\/2.2-2215","metadata":false},{"id":80275,"structure_id":13821,"section_number":"2.2-2216","catch_line":"Appropriations by any government","url":"\/2.2-2216\/","token":"2.2\/I\/D\/22\/2\/2.2-2216","metadata":false},{"id":64038,"structure_id":13821,"section_number":"2.2-2217","catch_line":"Conveyance, lease or transfer of property by a city or county to the Authority","url":"\/2.2-2217\/","token":"2.2\/I\/D\/22\/2\/2.2-2217","metadata":false}],"previous_section":{"id":63805,"structure_id":13821,"section_number":"2.2-2213","catch_line":"Forms of accounts and records; audit; annual report","url":"\/2.2-2213\/","token":"2.2\/I\/D\/22\/2\/2.2-2213","metadata":false},"next_section":{"id":68835,"structure_id":13821,"section_number":"2.2-2215","catch_line":"Powers not restrictive; exemptions from Public Procurement Act and the Virginia Personnel Act","url":"\/2.2-2215\/","token":"2.2\/I\/D\/22\/2\/2.2-2215","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-2214\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 758<\/a> 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. It has been modified 1 time. 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. That modification is as follows: in 2001, chapter 844<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":174217,"object_type":"law","relational_id":54835,"identifier":"2.2-2214","token":"2.2\/I\/D\/22\/2\/2.2-2214","url":"\/2.2-2214\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-2214\/","token":"2.2\/I\/D\/22\/2\/2.2-2214","dublin_core":{"Title":"Exemption from taxes or assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-2214","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the Commonwealth<\/span>, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of the projects by the Authority<\/span> and the undertaking of activities in the furtherance of the purposes of the Authority<\/span> constitutes the performance of the essential governmental functions, the Authority<\/span> shall not be required to pay any taxes or assessments upon any project or any property acquired or used by the Authority<\/span> under the provisions of this article or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority<\/span>. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of the facility businesses for which local or state<\/span> taxes would otherwise be required.\n\t\tAny bonds<\/span><\/span> or refunding bonds<\/span><\/span> issued under the provisions of this article and any transfer of such bonds<\/span><\/span> shall at all times be free from state<\/span> and local taxation. The interest on the bonds<\/span><\/span> and any refunding bonds<\/span><\/span> or bond<\/span> anticipation notes shall at all times be exempt from taxation by the Commonwealth<\/span> and by any of its political subdivisions.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES OR ASSESSMENTS (\u00a7 2.2-2214)\n\nThe exercise of the powers granted by this article shall be in all respects for\nthe benefit of the people of the Commonwealth, for the increase of their\ncommerce and prosperity, and for the improvement of their health and living\nconditions, and as the operation and maintenance of the projects by the\nAuthority and the undertaking of activities in the furtherance of the purposes\nof the Authority constitutes the performance of the essential governmental\nfunctions, the Authority shall not be required to pay any taxes or assessments\nupon any project or any property acquired or used by the Authority under the\nprovisions of this article or upon the income therefrom, including sales and use\ntaxes on the tangible personal property used in the operations of the Authority.\nThe exemption granted in this section shall not be construed to extend to\npersons conducting on the premises of the facility businesses for which local or\nstate taxes would otherwise be required.\n\t\tAny bonds or refunding bonds issued under the provisions of this article and\nany transfer of such bonds shall at all times be free from state and local\ntaxation. The interest on the bonds and any refunding bonds or bond anticipation\nnotes shall at all times be exempt from taxation by the Commonwealth and by any\nof its political subdivisions.\n\nHISTORY: 1995, c. 758, \u00a7 9-266.18; 2001, c. 844.","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}}