Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or impliedly, directly or indirectly, contract or promise to pay a sum of money or other benefit, on account of death, sickness or accident, to any of its members or other person.
Code 1950, § 58-13; 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