{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-2375.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-2375.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-2375.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-2375.html"}],"law_id":78068,"edition_id":1,"section_id":78068,"structure_id":13345,"section_number":"2.2-2375","catch_line":"Exemption from taxes or assessments","history":"2021, Sp. Sess. I, cc. 306, 307.","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 projects by the Authority and the undertaking of activities in furtherance of the purpose of the Authority constitute the performance of 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 tangible personal property used in the operations of the Authority, and shall at all times be free from state and local taxation. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of a facility businesses for which local or state taxes would otherwise be required.","order_by":null,"text":{"0":{"id":279929,"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 projects by the Authority and the undertaking of activities in furtherance of the purpose of the Authority constitute the performance of 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 tangible personal property used in the operations of the Authority, and shall at all times be free from state and local taxation. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of a facility businesses for which local or state taxes would otherwise be required.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13345,"edition_id":1,"name":"Opioid Abatement Authority","identifier":"12","label":"article","depth":5,"order_by":1,"parent_id":13344,"metadata":{},"date_created":"2026-06-26 03:44:41","date_modified":"2026-06-26 03:44:41","permalink":{"id":174093,"object_type":"structure","relational_id":13345,"identifier":"12","token":"2.2\/I\/D\/22\/12","url":"\/2.2\/I\/D\/22\/12\/","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":76696,"structure_id":13345,"section_number":"2.2-2365","catch_line":"Definitions","url":"\/2.2-2365\/","token":"2.2\/I\/D\/22\/12\/2.2-2365","metadata":false},{"id":77641,"structure_id":13345,"section_number":"2.2-2366","catch_line":"Opioid Abatement Authority established","url":"\/2.2-2366\/","token":"2.2\/I\/D\/22\/12\/2.2-2366","metadata":false},{"id":54327,"structure_id":13345,"section_number":"2.2-2367","catch_line":"Board of directors; members","url":"\/2.2-2367\/","token":"2.2\/I\/D\/22\/12\/2.2-2367","metadata":false},{"id":66878,"structure_id":13345,"section_number":"2.2-2368","catch_line":"Duties of the Authority","url":"\/2.2-2368\/","token":"2.2\/I\/D\/22\/12\/2.2-2368","metadata":false},{"id":64466,"structure_id":13345,"section_number":"2.2-2369","catch_line":"Powers of the Authority","url":"\/2.2-2369\/","token":"2.2\/I\/D\/22\/12\/2.2-2369","metadata":false},{"id":85114,"structure_id":13345,"section_number":"2.2-2370","catch_line":"Conditions and restrictions on financial assistance","url":"\/2.2-2370\/","token":"2.2\/I\/D\/22\/12\/2.2-2370","metadata":false},{"id":67383,"structure_id":13345,"section_number":"2.2-2371","catch_line":"Cooperation with other agencies","url":"\/2.2-2371\/","token":"2.2\/I\/D\/22\/12\/2.2-2371","metadata":false},{"id":81118,"structure_id":13345,"section_number":"2.2-2372","catch_line":"Form and audit of accounts and records","url":"\/2.2-2372\/","token":"2.2\/I\/D\/22\/12\/2.2-2372","metadata":false},{"id":59381,"structure_id":13345,"section_number":"2.2-2373","catch_line":"Annual report","url":"\/2.2-2373\/","token":"2.2\/I\/D\/22\/12\/2.2-2373","metadata":false},{"id":87408,"structure_id":13345,"section_number":"2.2-2374","catch_line":"Opioid Abatement Fund","url":"\/2.2-2374\/","token":"2.2\/I\/D\/22\/12\/2.2-2374","metadata":false},{"id":78068,"structure_id":13345,"section_number":"2.2-2375","catch_line":"Exemption from taxes or assessments","url":"\/2.2-2375\/","token":"2.2\/I\/D\/22\/12\/2.2-2375","metadata":false},{"id":58729,"structure_id":13345,"section_number":"2.2-2376","catch_line":"Exemption of Authority from personnel and procurement procedures","url":"\/2.2-2376\/","token":"2.2\/I\/D\/22\/12\/2.2-2376","metadata":false},{"id":54536,"structure_id":13345,"section_number":"2.2-2377","catch_line":"Commonwealth Opioid Abatement and Remediation Fund","url":"\/2.2-2377\/","token":"2.2\/I\/D\/22\/12\/2.2-2377","metadata":false}],"previous_section":{"id":87408,"structure_id":13345,"section_number":"2.2-2374","catch_line":"Opioid Abatement Fund","url":"\/2.2-2374\/","token":"2.2\/I\/D\/22\/12\/2.2-2374","metadata":false},"next_section":{"id":58729,"structure_id":13345,"section_number":"2.2-2376","catch_line":"Exemption of Authority from personnel and procurement procedures","url":"\/2.2-2376\/","token":"2.2\/I\/D\/22\/12\/2.2-2376","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-2375\/","history_text":false,"references":false,"refers_to":false,"permalink":{"id":174135,"object_type":"law","relational_id":78068,"identifier":"2.2-2375","token":"2.2\/I\/D\/22\/12\/2.2-2375","url":"\/2.2-2375\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-2375\/","token":"2.2\/I\/D\/22\/12\/2.2-2375","dublin_core":{"Title":"Exemption from taxes or assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-2375","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the <span class=\"dictionary\">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 projects by the <span class=\"dictionary\">Authority<\/span> and the undertaking of activities in furtherance of the purpose of the <span class=\"dictionary\">Authority<\/span> constitute the performance of essential governmental functions, the <span class=\"dictionary\">Authority<\/span> shall not be required to pay any taxes or assessments upon any project or any property acquired or used by the <span class=\"dictionary\">Authority<\/span> under the provisions of this article or upon the income therefrom, including sales and use taxes on tangible personal property used in the operations of the <span class=\"dictionary\">Authority<\/span>, and shall at all times be free from <span class=\"dictionary\">state<\/span> and local taxation. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of a facility businesses for which local or <span class=\"dictionary\">state<\/span> taxes would otherwise be required.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES OR ASSESSMENTS (\u00a7 2.2-2375)\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 projects by the Authority\nand the undertaking of activities in furtherance of the purpose of the Authority\nconstitute the performance of essential governmental functions, the Authority\nshall not be required to pay any taxes or assessments upon any project or any\nproperty acquired or used by the Authority under the provisions of this article\nor upon the income therefrom, including sales and use taxes on tangible personal\nproperty used in the operations of the Authority, and shall at all times be free\nfrom state and local taxation. The exemption granted in this section shall not\nbe construed to extend to persons conducting on the premises of a facility\nbusinesses for which local or state taxes would otherwise be required.\n\nHISTORY: 2021, Sp. Sess. I, cc. 306, 307.","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}}