2006 Code of Virginia § 58.1-3609 - Post-1971 property exempt from taxation by classification

58.1-3609. Post-1971 property exempt from taxation by classification.

A. The real and personal property of an organization classified in 58.1-3610 through 58.1-3621 and used by such organization for a religious,charitable, patriotic, historical, benevolent, cultural, or public park andplayground purpose as set forth in Article X, Section 6 (a) (6) of theConstitution of Virginia, the particular purpose for which such organizationis classified being specifically set forth within each section, shall beexempt from taxation, so long as such organization is operated not for profitand the property so exempt is used in accordance with the purpose for whichthe organization is classified. The real and personal property of anorganization classified in 58.1-3622 and used by such organization forcharitable and benevolent purposes as set forth in Article X, Section 6 (a)(6) of the Constitution of Virginia shall be exempt from taxation so long asthe local governing body in which the property is located passes a resolutionapproving such exemption and the organization satisfies the otherrequirements in this subsection.

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

(1984, c. 675; 1989, c. 400; 2000, c. 441.)