As used in this chapter the word "taxation" shall not be construed to include assessments for local improvements as provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.
Code 1950, § 58-12.1; 1964, c. 470; 1984, c. 675.
Structure Code of Virginia
Chapter 36 - Tax Exempt Property
§ 58.1-3601. Property becomes taxable immediately upon sale by tax-exempt owner
§ 58.1-3602. Exemptions not applicable to associations, etc., paying death, etc., benefits
§ 58.1-3603. Exemptions not applicable when building is source of revenue
§ 58.1-3604. Tax exemption information
§ 58.1-3605. Triennial application for exemption; removal by local governing body
§ 58.1-3606. Property exempt from taxation by classification
§ 58.1-3606.1. Property indirectly owned by government
§ 58.1-3607. Property exempt from taxation by designation
§ 58.1-3608. Exempt organization's use of property owned by another
§ 58.1-3609. Post-1971 property exempt from taxation by classification
§ 58.1-3610. Volunteer fire departments and volunteer emergency medical services agencies
§ 58.1-3611. Certain boys and girls clubs
§ 58.1-3612. Auxiliaries of the Veterans of World War I
§ 58.1-3613. Societies for the Prevention of Cruelty to Animals
§ 58.1-3614. Boy Scouts and Girl Scouts of America
§ 58.1-3615. Home Demonstration Clubs, 4-H Clubs and Future Farmers of America, Inc
§ 58.1-3616. American National Red Cross
§ 58.1-3617. Churches and religious bodies
§ 58.1-3618. College alumni associations and foundations
§ 58.1-3620. Properties inundated by water
§ 58.1-3621. Farm club associations
§ 58.1-3622. Habitat for Humanity and local affiliates or subsidiaries thereof
§ 58.1-3650. Post-1971 property exempt from taxation by designation
§ 58.1-3652. Exempt organization's use of property owned by another
§ 58.1-3660. Certified pollution control equipment and facilities
§ 58.1-3660.1. Certified stormwater management developments and property
§ 58.1-3662. Generating and cogenerating equipment used for energy conversion
§ 58.1-3663. Partial taxation by one political subdivision of utility property owned by another
§ 58.1-3664. Environmental restoration sites
§ 58.1-3665. Partial exemption for erosion control improvements
§ 58.1-3666. Wetlands and riparian buffers; living shorelines
§ 58.1-3667. Effective date of property tax exemption for certified property