{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3602.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3602.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3602.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3602.html"}],"law_id":83475,"edition_id":1,"section_id":83475,"structure_id":15483,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","history":"Code 1950, \u00a7 58-13; 1984, c. 675.","full_text":"Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or impliedly, directly or indirectly, contract or promise to pay a sum of money or other benefit, on account of death, sickness or accident, to any of its members or other person.","order_by":null,"text":{"0":{"id":299168,"text":"Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or impliedly, directly or indirectly, contract or promise to pay a sum of money or other benefit, on account of death, sickness or accident, to any of its members or other person.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15483,"edition_id":1,"name":"Exemptions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:55:25","date_modified":"2026-06-26 03:55:25","permalink":{"id":257967,"object_type":"structure","relational_id":15483,"identifier":"1","token":"58.1\/III\/36\/1","url":"\/58.1\/III\/36\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13614,"edition_id":1,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":257965,"object_type":"structure","relational_id":13614,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58999,"structure_id":15483,"section_number":"58.1-3600","catch_line":"Definitions","url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","metadata":false},{"id":71558,"structure_id":15483,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},{"id":83475,"structure_id":15483,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","metadata":false},{"id":73745,"structure_id":15483,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},{"id":75977,"structure_id":15483,"section_number":"58.1-3604","catch_line":"Tax exemption information","url":"\/58.1-3604\/","token":"58.1\/III\/36\/1\/58.1-3604","metadata":false},{"id":74112,"structure_id":15483,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","metadata":false},{"id":73046,"structure_id":15483,"section_number":"58.1-3605.1","catch_line":"Repealed","url":"\/58.1-3605.1\/","token":"58.1\/III\/36\/1\/58.1-3605.1","metadata":false}],"previous_section":{"id":71558,"structure_id":15483,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},"next_section":{"id":73745,"structure_id":15483,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3602\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. 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 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257977,"object_type":"law","relational_id":83475,"identifier":"58.1-3602","token":"58.1\/III\/36\/1\/58.1-3602","url":"\/58.1-3602\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","dublin_core":{"Title":"Exemptions not applicable to associations, etc., paying death, etc., benefits","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3602","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or impliedly, directly or indirectly, <span class=\"dictionary\">contract<\/span> or promise to pay a sum of money or other benefit, on account of death, sickness or accident, to any of its members or other person.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTIONS NOT APPLICABLE TO ASSOCIATIONS, ETC., PAYING DEATH, ETC., BENEFITS\n(\u00a7 58.1-3602)\n\nNothing contained in this chapter shall be construed to exempt from taxation the\nproperty of any person, firm, association or corporation who shall, expressly or\nimpliedly, directly or indirectly, contract or promise to pay a sum of money or\nother benefit, on account of death, sickness or accident, to any of its members\nor other person.\n\nHISTORY: Code 1950, \u00a7 58-13; 1984, c. 675.","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}}