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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62038</law_id><section_number>37.2-609</section_number><catch_line>Exemption from taxation</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="37.2">Behavioral Health and Developmental Services</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Behavioral Health and Developmental Services</unit><unit label="chapter" level="3" order_by="1" identifier="6">Behavioral Health Authorities</unit></structure><text>
						<section><p>The exercise of the powers granted by this chapter shall be in all respects for the benefit of persons in the <span class="dictionary">authority</span>&#x2019;s <span class="dictionary">service area</span> and for the promotion of their safety, health, welfare, convenience, and prosperity. As the operation and maintenance of any <span class="dictionary">behavioral health project</span> that the <span class="dictionary">authority</span> is authorized to undertake will constitute the performance of an essential governmental function, the <span class="dictionary">authority</span> shall not be required to pay any taxes or assessments upon any <span class="dictionary">behavioral health project</span> acquired or constructed by it or on the revenues generated by its operation.</p></section></text><history>1995, c. 693, &#xA7; 15.1-1683; 1997, c. 587, &#xA7; 37.1-249; 2005, c. 716; 2012, cc. 476, 507.</history><metadata></metadata></law>
