{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3652.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3652.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3652.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3652.html"}],"law_id":68266,"edition_id":1,"section_id":68266,"structure_id":14826,"section_number":"58.1-3652","catch_line":"Exempt organization’s use of property owned by another","history":"2014, cc. 60, 185.","full_text":"Any county, city, or town may exempt any real or personal property, the legal title to which is held by any person, firm, or corporation, subject to the sole use or occupancy by a nonprofit entity exempt from federal income taxation under \u00a7 501(c)(3) of the Internal Revenue Code, provided such nonprofit entity (i) has not agreed to surrender its interest in the property and (ii) uses such property solely to (a) exhibit or display Warbirds to the general public or otherwise use Warbirds for educational purposes, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation, or (b) demonstrate the performance of Warbirds at airshows and flight demonstrations of Warbirds, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation.\n\t\tFor purposes of this section, “Warbirds” means airplanes that were manufactured prior to 1955 and intended for military use.","order_by":null,"text":{"0":{"id":246995,"text":"Any county, city, or town may exempt any real or personal property, the legal title to which is held by any person, firm, or corporation, subject to the sole use or occupancy by a nonprofit entity exempt from federal income taxation under \u00a7 501(c)(3) of the Internal Revenue Code, provided such nonprofit entity (i) has not agreed to surrender its interest in the property and (ii) uses such property solely to (a) exhibit or display Warbirds to the general public or otherwise use Warbirds for educational purposes, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation, or (b) demonstrate the performance of Warbirds at airshows and flight demonstrations of Warbirds, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation.\n\t\tFor purposes of this section, “Warbirds” means airplanes that were manufactured prior to 1955 and intended for military use.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14826,"edition_id":1,"name":"Property Exempted by Local Classification or Designation on or After January 1, 2003","identifier":"4.1","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:50:10","date_modified":"2026-06-26 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This law was first created in 2014. The record of its establishment is cataloged in chapters 60<\/a> and 185<\/a> 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.<\/p>","references":false,"refers_to":false,"permalink":{"id":258093,"object_type":"law","relational_id":68266,"identifier":"58.1-3652","token":"58.1\/III\/36\/4.1\/58.1-3652","url":"\/58.1-3652\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3652\/","token":"58.1\/III\/36\/4.1\/58.1-3652","dublin_core":{"Title":"Exempt organization’s use of property owned by another","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3652","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any county, city, or town may exempt any real or personal property, the legal title to which is held by any person, firm, or corporation, subject to the sole use or occupancy by a nonprofit entity exempt from federal income taxation under \u00a7 501(c)(3) of the Internal Revenue Code, provided such nonprofit entity (i) has not agreed to surrender its interest in the property and (ii) uses such property solely to (a) exhibit or display Warbirds<\/span> to the general public or otherwise use Warbirds<\/span> for educational purposes, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation, or (b) demonstrate the performance of Warbirds<\/span> at airshows and flight demonstrations of Warbirds<\/span>, including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation.\n\t\tFor purposes of this section, “Warbirds<\/span>” means airplanes that were manufactured prior to 1955 and intended for military use.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPT ORGANIZATION’S USE OF PROPERTY OWNED BY ANOTHER (\u00a7 58.1-3652)\n\nAny county, city, or town may exempt any real or personal property, the legal\ntitle to which is held by any person, firm, or corporation, subject to the sole\nuse or occupancy by a nonprofit entity exempt from federal income taxation under\n\u00a7 501(c)(3) of the Internal Revenue Code, provided such nonprofit entity (i)\nhas not agreed to surrender its interest in the property and (ii) uses such\nproperty solely to (a) exhibit or display Warbirds to the general public or\notherwise use Warbirds for educational purposes, including such flights as are\nnecessary for testing, maintaining, or preparing such aircraft for safe\noperation, or (b) demonstrate the performance of Warbirds at airshows and flight\ndemonstrations of Warbirds, including such flights as are necessary for testing,\nmaintaining, or preparing such aircraft for safe operation.\n\t\tFor purposes of this section, “Warbirds” means airplanes that were\nmanufactured prior to 1955 and intended for military use.\n\nHISTORY: 2014, cc. 60, 185.","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}}