Code of Virginia
Chapter 63 - Authorities for Development of Former Federal Areas
§ 15.2-6314. Exemption from taxation; authorities to be municipal corporate instrumentalities of Commonwealth

The bonds or other securities issued by an authority, the interest thereon, and all real and personal property and any interest therein of an authority, and all income derived therefrom by an authority shall at all times be free from taxation by the Commonwealth, or by any political subdivision thereof. The authority shall be regarded as a municipal corporate instrumentality of the Commonwealth for the purpose of discharging its functions and exercising its powers under this chapter.
Code 1950, § 15-952; 1954, c. 645; 1962, c. 623, § 15.1-1335; 1997, c. 587.

Structure Code of Virginia

Code of Virginia

Title 15.2 - Counties, Cities and Towns

Chapter 63 - Authorities for Development of Former Federal Areas

§ 15.2-6300. Declaration of policy for authorities created by the Governor

§ 15.2-6300.1. Declaration of policy for authorities created by a locality

§ 15.2-6301. Definitions

§ 15.2-6302. Establishment of development authorities

§ 15.2-6303. Authorities to file annual reports

§ 15.2-6304. Board of commissioners; appointment of director, agents and employees

§ 15.2-6304.1. Repealed

§ 15.2-6305. Powers and duties of director

§ 15.2-6306. Principal and branch offices

§ 15.2-6307. Legal services

§ 15.2-6308. Powers of authorities generally

§ 15.2-6308.1. Approval of Governor required

§ 15.2-6309. Two or more authorities may join or cooperate in exercising powers

§ 15.2-6310. Payments to Commonwealth or political subdivisions thereof

§ 15.2-6311. Authorities may borrow money, accept contributions, etc.

§ 15.2-6312. Authorities empowered to issue bonds; additional security; liability thereon

§ 15.2-6313. Bonds to be authorized by resolution of board; terms; sale; negotiability; validity

§ 15.2-6314. Exemption from taxation; authorities to be municipal corporate instrumentalities of Commonwealth

§ 15.2-6314.1. Applicability of the Virginia Personnel Act and the Virginia Public Procurement Act

§ 15.2-6315. Provisions for securing payment of bonds

§ 15.2-6316. Rights and remedies of obligees

§ 15.2-6317. Rents, fees and charges; disposition of revenues

§ 15.2-6318. Investment in bonds issued by authorities

§ 15.2-6319. Dissolution of authority

§ 15.2-6320. Powers conferred additional and supplemental; liberal construction

§ 15.2-6321. Chapter controlling over inconsistent laws

§ 15.2-6322. Sovereign immunity