                                 CODE OF VIRGINIA

POST-1971 PROPERTY EXEMPT FROM TAXATION BY DESIGNATION (§ 58.1-3650)

A. The real and personal property of an organization designated by a section
within this article and used by such organization exclusively for a religious,
charitable, patriotic, historical, benevolent, cultural or public park and
playground purpose as set forth in Article X, Section 6 (a) (6) of the
Constitution of Virginia, the particular purpose for which such organization is
classified being specifically set forth within each section, shall be exempt
from taxation so long as such organization is operated not for profit and the
property so exempt is used in accordance with the purpose for which the
organization is classified. In addition, such exemption may be revoked in
accordance with the provisions of &#xA7; 58.1-3605.

B. Exemptions of property from taxation under this article shall be strictly
construed in accordance with the provisions of Article X, Section 6 (f) of the
Constitution of Virginia.

HISTORY: 1984, c. 675; 1995, c. 346.