{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-2216.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-2216.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-2216.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-2216.html"}],"law_id":77092,"edition_id":1,"section_id":77092,"structure_id":14146,"section_number":"33.2-2216","catch_line":"Governmental function; exemption from taxation","history":"1956, c. 714; 2014, c. 805; 2015, c. 256.","full_text":"The exercise of the powers granted by this chapter will be in all respects for the benefit of the people of the Commonwealth and for the increase of their commerce and prosperity and is a public purpose, and as the operation and maintenance of the project will constitute the performance of essential governmental functions, the Commission shall not be required to pay any taxes or assessments upon the project or any property acquired by the Commission or under its jurisdiction, control, possession, or supervision, or upon its activities in the operation and maintenance of the project, or used by the Commission under the provisions of this chapter, or upon the income therefrom, and the bonds issued under the provisions of this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from all state and local taxation within the Commonwealth.","order_by":null,"text":{"0":{"id":276591,"text":"The exercise of the powers granted by this chapter will be in all respects for the benefit of the people of the Commonwealth and for the increase of their commerce and prosperity and is a public purpose, and as the operation and maintenance of the project will constitute the performance of essential governmental functions, the Commission shall not be required to pay any taxes or assessments upon the project or any property acquired by the Commission or under its jurisdiction, control, possession, or supervision, or upon its activities in the operation and maintenance of the project, or used by the Commission under the provisions of this chapter, or upon the income therefrom, and the bonds issued under the provisions of this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from all state and local taxation within the Commonwealth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14146,"edition_id":1,"name":"Chesapeake Bay Bridge and Tunnel District and Commission","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12807,"metadata":{},"date_created":"2026-06-26 03:47:02","date_modified":"2026-06-26 03:47:02","permalink":{"id":207253,"object_type":"structure","relational_id":14146,"identifier":"22","token":"33.2\/IV\/22","url":"\/33.2\/IV\/22\/","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":64389,"structure_id":14146,"section_number":"33.2-2200","catch_line":"Definitions","url":"\/33.2-2200\/","token":"33.2\/IV\/22\/33.2-2200","metadata":false},{"id":62098,"structure_id":14146,"section_number":"33.2-2201","catch_line":"Chesapeake Bay Bridge and Tunnel District","url":"\/33.2-2201\/","token":"33.2\/IV\/22\/33.2-2201","metadata":false},{"id":62080,"structure_id":14146,"section_number":"33.2-2202","catch_line":"Chesapeake Bay Bridge and Tunnel Commission","url":"\/33.2-2202\/","token":"33.2\/IV\/22\/33.2-2202","metadata":false},{"id":62956,"structure_id":14146,"section_number":"33.2-2203","catch_line":"General powers of the Commission","url":"\/33.2-2203\/","token":"33.2\/IV\/22\/33.2-2203","metadata":false},{"id":80729,"structure_id":14146,"section_number":"33.2-2204","catch_line":"Additional powers of the Commission","url":"\/33.2-2204\/","token":"33.2\/IV\/22\/33.2-2204","metadata":false},{"id":55300,"structure_id":14146,"section_number":"33.2-2205","catch_line":"Regulations of the Commission; enforcement","url":"\/33.2-2205\/","token":"33.2\/IV\/22\/33.2-2205","metadata":false},{"id":67672,"structure_id":14146,"section_number":"33.2-2206","catch_line":"Acquisition of property","url":"\/33.2-2206\/","token":"33.2\/IV\/22\/33.2-2206","metadata":false},{"id":70320,"structure_id":14146,"section_number":"33.2-2207","catch_line":"Consent of Commonwealth to use subaqueous soil of the Chesapeake Bay","url":"\/33.2-2207\/","token":"33.2\/IV\/22\/33.2-2207","metadata":false},{"id":82469,"structure_id":14146,"section_number":"33.2-2208","catch_line":"Revenue bonds","url":"\/33.2-2208\/","token":"33.2\/IV\/22\/33.2-2208","metadata":false},{"id":81031,"structure_id":14146,"section_number":"33.2-2209","catch_line":"Bonds not to constitute a debt or pledge of taxing power","url":"\/33.2-2209\/","token":"33.2\/IV\/22\/33.2-2209","metadata":false},{"id":75477,"structure_id":14146,"section_number":"33.2-2210","catch_line":"Trust indenture","url":"\/33.2-2210\/","token":"33.2\/IV\/22\/33.2-2210","metadata":false},{"id":77189,"structure_id":14146,"section_number":"33.2-2211","catch_line":"Revenues","url":"\/33.2-2211\/","token":"33.2\/IV\/22\/33.2-2211","metadata":false},{"id":67033,"structure_id":14146,"section_number":"33.2-2212","catch_line":"Cessation of tolls","url":"\/33.2-2212\/","token":"33.2\/IV\/22\/33.2-2212","metadata":false},{"id":63797,"structure_id":14146,"section_number":"33.2-2213","catch_line":"Transfer to Commonwealth","url":"\/33.2-2213\/","token":"33.2\/IV\/22\/33.2-2213","metadata":false},{"id":59579,"structure_id":14146,"section_number":"33.2-2214","catch_line":"Trust funds","url":"\/33.2-2214\/","token":"33.2\/IV\/22\/33.2-2214","metadata":false},{"id":68200,"structure_id":14146,"section_number":"33.2-2215","catch_line":"Remedies","url":"\/33.2-2215\/","token":"33.2\/IV\/22\/33.2-2215","metadata":false},{"id":77092,"structure_id":14146,"section_number":"33.2-2216","catch_line":"Governmental function; exemption from taxation","url":"\/33.2-2216\/","token":"33.2\/IV\/22\/33.2-2216","metadata":false},{"id":61127,"structure_id":14146,"section_number":"33.2-2217","catch_line":"Repealed","url":"\/33.2-2217\/","token":"33.2\/IV\/22\/33.2-2217","metadata":false},{"id":74809,"structure_id":14146,"section_number":"33.2-2218","catch_line":"Bonds eligible for investment","url":"\/33.2-2218\/","token":"33.2\/IV\/22\/33.2-2218","metadata":false},{"id":66504,"structure_id":14146,"section_number":"33.2-2219","catch_line":"Protection from competition","url":"\/33.2-2219\/","token":"33.2\/IV\/22\/33.2-2219","metadata":false},{"id":78912,"structure_id":14146,"section_number":"33.2-2220","catch_line":"Miscellaneous; penalties","url":"\/33.2-2220\/","token":"33.2\/IV\/22\/33.2-2220","metadata":false},{"id":82911,"structure_id":14146,"section_number":"33.2-2221","catch_line":"Liberal construction","url":"\/33.2-2221\/","token":"33.2\/IV\/22\/33.2-2221","metadata":false},{"id":69051,"structure_id":14146,"section_number":"33.2-2222","catch_line":"Repealed","url":"\/33.2-2222\/","token":"33.2\/IV\/22\/33.2-2222","metadata":false}],"previous_section":{"id":68200,"structure_id":14146,"section_number":"33.2-2215","catch_line":"Remedies","url":"\/33.2-2215\/","token":"33.2\/IV\/22\/33.2-2215","metadata":false},"next_section":{"id":61127,"structure_id":14146,"section_number":"33.2-2217","catch_line":"Repealed","url":"\/33.2-2217\/","token":"33.2\/IV\/22\/33.2-2217","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-2216\/","history_text":"

This law was first created in 1956. The record of its establishment is cataloged in chapter 714 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 1956 \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 2014, chapter 805<\/a>; in 2015, chapter 256<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":207319,"object_type":"law","relational_id":77092,"identifier":"33.2-2216","token":"33.2\/IV\/22\/33.2-2216","url":"\/33.2-2216\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-2216\/","token":"33.2\/IV\/22\/33.2-2216","dublin_core":{"Title":"Governmental function; exemption from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-2216","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The exercise of the powers granted by this chapter will be in all respects for the benefit of the people of the Commonwealth and for the increase of their commerce and prosperity and is a public purpose, and as the operation and maintenance<\/span> of the project<\/span> will constitute the performance of essential governmental functions, the Commission<\/span> shall not be required to pay any taxes or assessments upon the project<\/span> or any property acquired by the Commission<\/span> or under its jurisdiction<\/span>, control, possession<\/span>, or supervision, or upon its activities in the operation and maintenance<\/span> of the project<\/span>, or used by the Commission<\/span> under the provisions of this chapter, or upon the income therefrom, and the bonds<\/span><\/span> issued under the provisions of this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from all state and local taxation within the Commonwealth.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGOVERNMENTAL FUNCTION; EXEMPTION FROM TAXATION (\u00a7 33.2-2216)\n\nThe exercise of the powers granted by this chapter will be in all respects for\nthe benefit of the people of the Commonwealth and for the increase of their\ncommerce and prosperity and is a public purpose, and as the operation and\nmaintenance of the project will constitute the performance of essential\ngovernmental functions, the Commission shall not be required to pay any taxes or\nassessments upon the project or any property acquired by the Commission or under\nits jurisdiction, control, possession, or supervision, or upon its activities in\nthe operation and maintenance of the project, or used by the Commission under\nthe provisions of this chapter, or upon the income therefrom, and the bonds\nissued under the provisions of this chapter, their transfer, and the income\ntherefrom, including any profit made on the sale thereof, shall at all times be\nfree from all state and local taxation within the Commonwealth.\n\nHISTORY: 1956, c. 714; 2014, c. 805; 2015, c. 256.","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}}