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Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-3608

Exempt organization's use of property owned by another

Official textlaw.lis.virginia.gov

Any real or personal property, the legal title to which is held by any person, firm or corporation, subject to the sole use and occupancy of an organization or society exempted by the provisions of subdivision 1 of § 58.1-3607 is hereby exempt from taxation provided such organization or society has not agreed to surrender its interest in the property.

Last amended: Code 1950, § 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c. 478; 1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c. 198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83, 562; 1972, c. 667; 1973, c. 438; 1974, c. 469; 1984, c. 675.

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Nearby sections (25 sections)
  1. 58.1-3536 · Repealed
  2. 58.1-3600 · Definitions
  3. 58.1-3601 · Property becomes taxable immediately upon sale by…
  4. 58.1-3602 · Exemptions not applicable to associations, etc., paying…
  5. 58.1-3603 · Exemptions not applicable when building is source of revenue
  6. 58.1-3604 · Tax exemption information
  7. 58.1-3605 · Triennial application for exemption; removal by local…
  8. 58.1-3605.1 · Repealed
  9. 58.1-3606 · Property exempt from taxation by classification
  10. 58.1-3606.1 · Property indirectly owned by government
  11. 58.1-3606.2 · Property exempt from taxation; nonprofit institutions of…
  12. 58.1-3607 · Property exempt from taxation by designation
  13. 58.1-3608 · Exempt organization's use of property owned by another
  14. 58.1-3609 · Post-1971 property exempt from taxation by classification
  15. 58.1-3610 · Volunteer fire departments and volunteer emergency medical…
  16. 58.1-3611 · Certain boys and girls clubs
  17. 58.1-3612 · Auxiliaries of the Veterans of World War I
  18. 58.1-3613 · Societies for the Prevention of Cruelty to Animals
  19. 58.1-3614 · Boy Scouts and Girl Scouts of America
  20. 58.1-3615 · Home Demonstration Clubs, 4-H Clubs and Future Farmers of…
  21. 58.1-3616 · American National Red Cross
  22. 58.1-3617 · Churches and religious bodies
  23. 58.1-3618 · College alumni associations and foundations
  24. 58.1-3619 · The State Future Farmers of America, Future Homemakers of…
  25. 58.1-3620 · Properties inundated by water
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