{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-1933.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-1933.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-1933.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-1933.html"}],"law_id":82973,"edition_id":1,"section_id":82973,"structure_id":15714,"section_number":"33.2-1933","catch_line":"Public purpose; exemption from taxation","history":"1964, c. 631, \u00a7 15.1-1370; 1975, c. 486; 1997, c. 587, \u00a7 15.1-4532; 2014, c. 805.","full_text":"It is hereby found, determined, and declared that the creation of any transportation district pursuant to this chapter and the carrying out of the corporate purposes of any such transportation district is in all respects for the benefit of the people of the Commonwealth and is a public purpose and that the transportation district and the commission will be performing an essential governmental function in the exercise of the powers conferred by this chapter. Accordingly, the transportation district shall not be required to pay taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation and maintenance of any transportation facilities or upon any revenues therefrom, and the property and the income derived therefrom shall be exempt from all state, municipal, and local taxation. This exemption shall include all motor vehicle license fees, motor vehicle sales and use taxes, retail sales and use taxes, and motor fuel taxes. The governing body of any political subdivision within a transportation district may refund in whole or in part any payments for taxes or license fees or abate in whole or in part any assessments for taxes or license fees on any property exempt from taxation or license fees under this section that were assessed and levied prior to the acquisition of any transportation facilities by a transportation district.","order_by":null,"text":{"0":{"id":297370,"text":"It is hereby found, determined, and declared that the creation of any transportation district pursuant to this chapter and the carrying out of the corporate purposes of any such transportation district is in all respects for the benefit of the people of the Commonwealth and is a public purpose and that the transportation district and the commission will be performing an essential governmental function in the exercise of the powers conferred by this chapter. Accordingly, the transportation district shall not be required to pay taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation and maintenance of any transportation facilities or upon any revenues therefrom, and the property and the income derived therefrom shall be exempt from all state, municipal, and local taxation. This exemption shall include all motor vehicle license fees, motor vehicle sales and use taxes, retail sales and use taxes, and motor fuel taxes. The governing body of any political subdivision within a transportation district may refund in whole or in part any payments for taxes or license fees or abate in whole or in part any assessments for taxes or license fees on any property exempt from taxation or license fees under this section that were assessed and levied prior to the acquisition of any transportation facilities by a transportation district.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15714,"edition_id":1,"name":"Exemption From Taxation; Tort Liability","identifier":"10","label":"article","depth":4,"order_by":1,"parent_id":12902,"metadata":{},"date_created":"2026-06-26 03:58:15","date_modified":"2026-06-26 03:58:15","permalink":{"id":206961,"object_type":"structure","relational_id":15714,"identifier":"10","token":"33.2\/IV\/19\/10","url":"\/33.2\/IV\/19\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12902,"edition_id":1,"name":"Transportation District Act of 1964","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":12807,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":206945,"object_type":"structure","relational_id":12902,"identifier":"19","token":"33.2\/IV\/19","url":"\/33.2\/IV\/19\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12807,"edition_id":1,"name":"Local and Regional Transportation","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":206943,"object_type":"structure","relational_id":12807,"identifier":"IV","token":"33.2\/IV","url":"\/33.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82973,"structure_id":15714,"section_number":"33.2-1933","catch_line":"Public purpose; exemption from taxation","url":"\/33.2-1933\/","token":"33.2\/IV\/19\/10\/33.2-1933","metadata":false},{"id":60225,"structure_id":15714,"section_number":"33.2-1934","catch_line":"Liability for torts","url":"\/33.2-1934\/","token":"33.2\/IV\/19\/10\/33.2-1934","metadata":false}],"next_section":{"id":60225,"structure_id":15714,"section_number":"33.2-1934","catch_line":"Liability for torts","url":"\/33.2-1934\/","token":"33.2\/IV\/19\/10\/33.2-1934","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-1933\/","history_text":"

This law was first created in 1964. The record of its establishment is cataloged in chapter 631 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 1964 \u201cActs\u201d aren\u2019t available online. It has been modified 3 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 1975, chapter 486; in 1997, chapter 587<\/a>; in 2014, chapter 805<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":206963,"object_type":"law","relational_id":82973,"identifier":"33.2-1933","token":"33.2\/IV\/19\/10\/33.2-1933","url":"\/33.2-1933\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-1933\/","token":"33.2\/IV\/19\/10\/33.2-1933","dublin_core":{"Title":"Public purpose; exemption from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-1933","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

It is hereby found, determined, and declared that the creation of any transportation district<\/span> pursuant to this chapter and the carrying out of the corporate purposes of any such transportation district<\/span> is in all respects for the benefit of the people of the Commonwealth and is a public purpose and that the transportation district<\/span> and the commission<\/span> will be performing an essential governmental function in the exercise of the powers conferred by this chapter. Accordingly, the transportation district<\/span> shall not be required to pay taxes or assessments upon any of the property acquired by it or under its jurisdiction<\/span>, control, possession<\/span>, or supervision or upon its activities in the operation and maintenance<\/span> of any transportation facilities<\/span> or upon any revenues therefrom, and the property and the income derived therefrom shall be exempt from all state, municipal, and local taxation. This exemption shall include all motor vehicle license fees, motor vehicle sales and use taxes, retail sales and use taxes, and motor fuel taxes. The governing body of any political subdivision within a transportation district<\/span> may refund in whole or in part any payments for taxes or license fees or abate in whole or in part any assessments for taxes or license fees on any property exempt from taxation or license fees under this section that were assessed and levied prior to the acquisition of any transportation facilities<\/span> by a transportation district<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPUBLIC PURPOSE; EXEMPTION FROM TAXATION (\u00a7 33.2-1933)\n\nIt is hereby found, determined, and declared that the creation of any\ntransportation district pursuant to this chapter and the carrying out of the\ncorporate purposes of any such transportation district is in all respects for\nthe benefit of the people of the Commonwealth and is a public purpose and that\nthe transportation district and the commission will be performing an essential\ngovernmental function in the exercise of the powers conferred by this chapter.\nAccordingly, the transportation district shall not be required to pay taxes or\nassessments upon any of the property acquired by it or under its jurisdiction,\ncontrol, possession, or supervision or upon its activities in the operation and\nmaintenance of any transportation facilities or upon any revenues therefrom, and\nthe property and the income derived therefrom shall be exempt from all state,\nmunicipal, and local taxation. This exemption shall include all motor vehicle\nlicense fees, motor vehicle sales and use taxes, retail sales and use taxes, and\nmotor fuel taxes. The governing body of any political subdivision within a\ntransportation district may refund in whole or in part any payments for taxes or\nlicense fees or abate in whole or in part any assessments for taxes or license\nfees on any property exempt from taxation or license fees under this section\nthat were assessed and levied prior to the acquisition of any transportation\nfacilities by a transportation district.\n\nHISTORY: 1964, c. 631, \u00a7 15.1-1370; 1975, c. 486; 1997, c. 587, \u00a7 15.1-4532;\n2014, c. 805.","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}}