<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>82078</law_id><section_number>58.1-3621</section_number><catch_line>Farm club associations</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>Incorporated associations operated for the purpose of sponsoring and operating a county fair for the display of agricultural products, the display and grading of farm animals and the enjoyment of the general public in Virginia are hereby classified as charitable associations.</p></section></text><history>1989, c. 400.</history><metadata></metadata></law>
