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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>76082</law_id><section_number>58.1-3610</section_number><catch_line>Volunteer fire departments and volunteer emergency medical services agencies</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3609</reference></referred_to_by><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="36">Tax Exempt Property</unit><unit label="article" level="4" order_by="1" identifier="3">Property Exempted by Classification on and After July 1, 1971</unit></structure><text>
						<section><p>Volunteer fire <span class="dictionary">departments</span> and volunteer emergency medical services agencies that operate exclusively for the benefit of the general public without charge are hereby classified as charitable organizations.</p></section></text><history>Code 1950, &#xA7; 58-12.2; 1971, Ex. Sess., c. 187; 1984, c. 675; 2015, cc. 502, 503.</history><metadata></metadata></law>
