{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3608.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3608.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3608.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3608.html"}],"law_id":60631,"edition_id":1,"section_id":60631,"structure_id":15761,"section_number":"58.1-3608","catch_line":"Exempt organization&#8217;s use of property owned by another","history":"Code 1950, \u00a7 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c. 478; 1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c. 198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83, 562; 1972, c. 667; 1973, c. 438; 1974, c. 469; 1984, c. 675.","full_text":"Any real or personal property, the legal title to which is held by any person, firm or corporation, subject to the sole use and occupancy of an organization or society exempted by the provisions of subdivision 1 of \u00a7 58.1-3607 is hereby exempt from taxation provided such organization or society has not agreed to surrender its interest in the property.","order_by":null,"text":{"0":{"id":221612,"text":"Any real or personal property, the legal title to which is held by any person, firm or corporation, subject to the sole use and occupancy of an organization or society exempted by the provisions of subdivision 1 of \u00a7 58.1-3607 is hereby exempt from taxation provided such organization or society has not agreed to surrender its interest in the property.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15761,"edition_id":1,"name":"Property Exempted by Classification or Designation","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:59:07","date_modified":"2026-06-26 03:59:07","permalink":{"id":257997,"object_type":"structure","relational_id":15761,"identifier":"2","token":"58.1\/III\/36\/2","url":"\/58.1\/III\/36\/2\/","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":64424,"structure_id":15761,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","url":"\/58.1-3606\/","token":"58.1\/III\/36\/2\/58.1-3606","metadata":false},{"id":61870,"structure_id":15761,"section_number":"58.1-3606.1","catch_line":"Property indirectly owned by government","url":"\/58.1-3606.1\/","token":"58.1\/III\/36\/2\/58.1-3606.1","metadata":false},{"id":68141,"structure_id":15761,"section_number":"58.1-3606.2","catch_line":"Property exempt from taxation; nonprofit institutions of learning.","url":"\/58.1-3606.2\/","token":"58.1\/III\/36\/2\/58.1-3606.2","metadata":false},{"id":75089,"structure_id":15761,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","url":"\/58.1-3607\/","token":"58.1\/III\/36\/2\/58.1-3607","metadata":false},{"id":60631,"structure_id":15761,"section_number":"58.1-3608","catch_line":"Exempt organization's use of property owned by another","url":"\/58.1-3608\/","token":"58.1\/III\/36\/2\/58.1-3608","metadata":false}],"previous_section":{"id":75089,"structure_id":15761,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","url":"\/58.1-3607\/","token":"58.1\/III\/36\/2\/58.1-3607","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3608\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 14 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 1952, chapter 50; in 1954, chapter 65; in 1956, chapter 478; in 1958, chapter 361; in 1960, chapter 396; in 1962, chapter 129; in 1964, chapter 198; in 1966, chapter 582; in 1968, chapters 37 and 807; in 1970, chapters 83 and 562; in 1972, chapter 667; in 1973, chapter 438; in 1974, chapter 469; in 1984, chapter 675.<\/p>","references":[{"id":75977,"section_number":"58.1-3604","catch_line":"Tax exemption information","order_by":null,"url":"\/58.1-3604\/"}],"refers_to":[{"id":75089,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","order_by":null,"url":"\/58.1-3607\/"}],"permalink":{"id":258015,"object_type":"law","relational_id":60631,"identifier":"58.1-3608","token":"58.1\/III\/36\/2\/58.1-3608","url":"\/58.1-3608\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3608\/","token":"58.1\/III\/36\/2\/58.1-3608","dublin_core":{"Title":"Exempt organization&#8217;s use of property owned by another","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3608","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any real or personal property, the legal title to which is held by any person, firm or corporation, subject to the sole use and occupancy of an organization or society exempted by the provisions of subdivision 1 of \u00a7&nbsp;<a class=\"law\" title=\"Property exempt from taxation by designation\" href=\"\/58.1-3607\/\">58.1-3607<\/a> is hereby exempt from taxation provided such organization or society has not agreed to surrender its interest in the property.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPT ORGANIZATION&#8217;S USE OF PROPERTY OWNED BY ANOTHER (\u00a7 58.1-3608)\n\nAny real or personal property, the legal title to which is held by any person,\nfirm or corporation, subject to the sole use and occupancy of an organization or\nsociety exempted by the provisions of subdivision 1 of \u00a7 58.1-3607 is hereby\nexempt from taxation provided such organization or society has not agreed to\nsurrender its interest in the property.\n\nHISTORY: Code 1950, \u00a7 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c.\n478; 1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c.\n198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83, 562;\n1972, c. 667; 1973, c. 438; 1974, c. 469; 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}}