                                 CODE OF VIRGINIA

EXEMPTIONS FROM SERVICE CHARGE (§ 58.1-3402)

A. Buildings with land they actually occupy, together with additional adjacent
land reasonably necessary for the convenient use of any such building, located
within any county, city or town imposing the service charge pursuant to &#xA7;
58.1-3400 shall be exempt from such service charge if the buildings are: (i)
lawfully owned and held by churches or religious bodies and wholly and
exclusively used for religious worship or for the residence of the minister of
any church or religious body or for use as a religious convent, nunnery,
monastery, cloister or abbey or (ii) used or operated exclusively for nonprofit
private educational or charitable purposes, other than faculty or staff housing
of any such educational institution.
			The service charge shall also not be applicable to public roadways or
property held for future construction of such roadways.

B. The governing body of the county, city or town levying a service charge may
exempt any class of organization set out in &#xA7; 58.1-3600 et seq. from the
service charge imposed pursuant to &#xA7; 58.1-3400 or &#xA7; 58.1-3403.

HISTORY: Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c.
444; 1982, c. 641; 1984, c. 675.