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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60776</law_id><section_number>58.1-3219.13</section_number><catch_line>Definitions</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="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="2.5">Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty</unit></structure><text>
						<section><p>As used in this article, unless the context requires otherwise:
		&#x201C;<span class="dictionary">Covered person</span>&#x201D; means any person set forth in the definition of &#x201C;<span class="dictionary">deceased person</span>&#x201D; in &#xA7;&#xA0;<a class="law" title="Title of chapter; definitions" href="/9.1-400/">9.1-400</a> whose beneficiary, as defined in &#xA7;&#xA0;<a class="law" title="Title of chapter; definitions" href="/9.1-400/">9.1-400</a>, is entitled to receive benefits under &#xA7;&#xA0;<a class="law" title="Payments to beneficiaries of certain deceased law-enforcement officers, firefighters, etc., and retirees" href="/9.1-402/">9.1-402</a>, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.</p></section></text><history>2017, c. 248.</history><metadata></metadata></law>
