{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/53.1-95.15.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/53.1-95.15.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/53.1-95.15.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/53.1-95.15.html"}],"law_id":59899,"edition_id":1,"section_id":59899,"structure_id":13694,"section_number":"53.1-95.15","catch_line":"Exemption from taxes","history":"1990, c. 837.","full_text":"The exercise of the powers granted by this article shall be in all respects for the benefit of the inhabitants of the Commonwealth, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience, and prosperity, and as the operation and maintenance of the project by an authority created pursuant to this article will constitute the performance of essential governmental functions, the authority shall not be required to pay any taxes or assessments upon the project or any property acquired or used by the authority under the provisions of this article or upon the income therefrom; and the bonds issued under the provisions of this article, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth and by any municipality, county, or other political subdivision thereof.","order_by":null,"text":{"0":{"id":219397,"text":"The exercise of the powers granted by this article shall be in all respects for the benefit of the inhabitants of the Commonwealth, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience, and prosperity, and as the operation and maintenance of the project by an authority created pursuant to this article will constitute the performance of essential governmental functions, the authority shall not be required to pay any taxes or assessments upon the project or any property acquired or used by the authority under the provisions of this article or upon the income therefrom; and the bonds issued under the provisions of this article, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth and by any municipality, county, or other political subdivision thereof.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13694,"edition_id":1,"name":"Jail Authorities","identifier":"3.1","label":"article","depth":3,"order_by":1,"parent_id":12847,"metadata":{},"date_created":"2026-06-26 03:45:34","date_modified":"2026-06-26 03:45:34","permalink":{"id":238463,"object_type":"structure","relational_id":13694,"identifier":"3.1","token":"53.1\/3\/3.1","url":"\/53.1\/3\/3.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12847,"edition_id":1,"name":"Local Correctional 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bonds","url":"\/53.1-95.10\/","token":"53.1\/3\/3.1\/53.1-95.10","metadata":false},{"id":71768,"structure_id":13694,"section_number":"53.1-95.11","catch_line":"Trust agreements","url":"\/53.1-95.11\/","token":"53.1\/3\/3.1\/53.1-95.11","metadata":false},{"id":54743,"structure_id":13694,"section_number":"53.1-95.12","catch_line":"Charge for use of services","url":"\/53.1-95.12\/","token":"53.1\/3\/3.1\/53.1-95.12","metadata":false},{"id":59905,"structure_id":13694,"section_number":"53.1-95.13","catch_line":"Revenues and proceeds from sale of bonds","url":"\/53.1-95.13\/","token":"53.1\/3\/3.1\/53.1-95.13","metadata":false},{"id":86398,"structure_id":13694,"section_number":"53.1-95.14","catch_line":"Rights of bond holders and trustees","url":"\/53.1-95.14\/","token":"53.1\/3\/3.1\/53.1-95.14","metadata":false},{"id":59899,"structure_id":13694,"section_number":"53.1-95.15","catch_line":"Exemption from taxes","url":"\/53.1-95.15\/","token":"53.1\/3\/3.1\/53.1-95.15","metadata":false},{"id":79981,"structure_id":13694,"section_number":"53.1-95.16","catch_line":"Issuance of revenue refunding bonds","url":"\/53.1-95.16\/","token":"53.1\/3\/3.1\/53.1-95.16","metadata":false},{"id":87063,"structure_id":13694,"section_number":"53.1-95.17","catch_line":"General purpose of an authority","url":"\/53.1-95.17\/","token":"53.1\/3\/3.1\/53.1-95.17","metadata":false},{"id":82833,"structure_id":13694,"section_number":"53.1-95.18","catch_line":"Design-build contracts","url":"\/53.1-95.18\/","token":"53.1\/3\/3.1\/53.1-95.18","metadata":false},{"id":58301,"structure_id":13694,"section_number":"53.1-95.19","catch_line":"State reimbursement","url":"\/53.1-95.19\/","token":"53.1\/3\/3.1\/53.1-95.19","metadata":false},{"id":72359,"structure_id":13694,"section_number":"53.1-95.2","catch_line":"Jail authority","url":"\/53.1-95.2\/","token":"53.1\/3\/3.1\/53.1-95.2","metadata":false},{"id":76343,"structure_id":13694,"section_number":"53.1-95.20","catch_line":"Duty to prescribe rules and regulations","url":"\/53.1-95.20\/","token":"53.1\/3\/3.1\/53.1-95.20","metadata":false},{"id":54674,"structure_id":13694,"section_number":"53.1-95.21","catch_line":"Supplemental and additional powers","url":"\/53.1-95.21\/","token":"53.1\/3\/3.1\/53.1-95.21","metadata":false},{"id":57832,"structure_id":13694,"section_number":"53.1-95.22","catch_line":"Liberal construction","url":"\/53.1-95.22\/","token":"53.1\/3\/3.1\/53.1-95.22","metadata":false},{"id":62555,"structure_id":13694,"section_number":"53.1-95.23","catch_line":"Repealed","url":"\/53.1-95.23\/","token":"53.1\/3\/3.1\/53.1-95.23","metadata":false},{"id":68974,"structure_id":13694,"section_number":"53.1-95.24","catch_line":"Inconsistent laws inapplicable","url":"\/53.1-95.24\/","token":"53.1\/3\/3.1\/53.1-95.24","metadata":false},{"id":81037,"structure_id":13694,"section_number":"53.1-95.3","catch_line":"Definitions","url":"\/53.1-95.3\/","token":"53.1\/3\/3.1\/53.1-95.3","metadata":false},{"id":71521,"structure_id":13694,"section_number":"53.1-95.4","catch_line":"Ordinance, agreement or resolution creating authority","url":"\/53.1-95.4\/","token":"53.1\/3\/3.1\/53.1-95.4","metadata":false},{"id":76959,"structure_id":13694,"section_number":"53.1-95.5","catch_line":"Joinder of new subdivision; withdrawal from authority","url":"\/53.1-95.5\/","token":"53.1\/3\/3.1\/53.1-95.5","metadata":false},{"id":57910,"structure_id":13694,"section_number":"53.1-95.6","catch_line":"Governing body","url":"\/53.1-95.6\/","token":"53.1\/3\/3.1\/53.1-95.6","metadata":false},{"id":64426,"structure_id":13694,"section_number":"53.1-95.7","catch_line":"Powers of authority","url":"\/53.1-95.7\/","token":"53.1\/3\/3.1\/53.1-95.7","metadata":false},{"id":62293,"structure_id":13694,"section_number":"53.1-95.8","catch_line":"Authority of superintendent and jail officers; oath and bond; fees charged to prisoner","url":"\/53.1-95.8\/","token":"53.1\/3\/3.1\/53.1-95.8","metadata":false},{"id":79111,"structure_id":13694,"section_number":"53.1-95.8:1","catch_line":"Handling of funds for regional correctional facility; county or city treasurer or director of finance as fiscal agent","url":"\/53.1-95.8_1\/","token":"53.1\/3\/3.1\/53.1-95.8_1","metadata":false},{"id":81251,"structure_id":13694,"section_number":"53.1-95.9","catch_line":"Acquisition of interests in land","url":"\/53.1-95.9\/","token":"53.1\/3\/3.1\/53.1-95.9","metadata":false}],"previous_section":{"id":86398,"structure_id":13694,"section_number":"53.1-95.14","catch_line":"Rights of bond holders and trustees","url":"\/53.1-95.14\/","token":"53.1\/3\/3.1\/53.1-95.14","metadata":false},"next_section":{"id":79981,"structure_id":13694,"section_number":"53.1-95.16","catch_line":"Issuance of revenue refunding bonds","url":"\/53.1-95.16\/","token":"53.1\/3\/3.1\/53.1-95.16","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/53.1-95.15\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 837 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 1990 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":238485,"object_type":"law","relational_id":59899,"identifier":"53.1-95.15","token":"53.1\/3\/3.1\/53.1-95.15","url":"\/53.1-95.15\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/53.1-95.15\/","token":"53.1\/3\/3.1\/53.1-95.15","dublin_core":{"Title":"Exemption from taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 53.1-95.15","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 inhabitants of the Commonwealth, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience, and prosperity, and as the operation and maintenance of the project by an authority created pursuant to this article will constitute the performance of essential governmental functions, the authority shall not be required to pay any taxes or assessments upon the project or any property acquired or used by the authority under the provisions of this article or upon the income therefrom; and the <span class=\"dictionary\">bonds<\/span> issued under the provisions of this article, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth and by any municipality, <span class=\"dictionary\">county<\/span>, or other <span class=\"dictionary\">political subdivision<\/span> thereof.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES (\u00a7 53.1-95.15)\n\nThe exercise of the powers granted by this article shall be in all respects for\nthe benefit of the inhabitants of the Commonwealth, for the increase of their\ncommerce, and for the promotion of their safety, health, welfare, convenience,\nand prosperity, and as the operation and maintenance of the project by an\nauthority created pursuant to this article will constitute the performance of\nessential governmental functions, the authority shall not be required to pay any\ntaxes or assessments upon the project or any property acquired or used by the\nauthority under the provisions of this article or upon the income therefrom; and\nthe bonds issued under the provisions of this article, their transfer and the\nincome therefrom, including any profit made on the sale thereof, shall at all\ntimes be free and exempt from taxation by the Commonwealth and by any\nmunicipality, county, or other political subdivision thereof.\n\nHISTORY: 1990, c. 837.","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}}