State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-36 > 58-1-3617

§ 58.1-3617. Churches and religious bodies.

Any church, religious association or religious denomination operatedexclusively on a nonprofit basis for charitable, religious or educationalpurposes is hereby classified as a religious and charitable organization.Notwithstanding § 58.1-3609, only property of such association ordenomination used exclusively for charitable, religious or educationalpurposes shall be so exempt from taxation.

Motor vehicles owned or leased by churches and used predominantly for churchpurposes, are hereby classified as property used by its owner for religiouspurposes.

For purposes of this section, property of a church, religious association orreligious denomination, or religious body owned or leased in the name of anincorporated church or religious body or corporation mentioned in § 57-16.1,a duly designated ecclesiastical officer, or a trustee of an unincorporatedchurch or religious body shall be deemed to be owned by such church,association or denomination or religious body.

(Code 1950, §§ 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984, c. 675;1987, c. 533; 2000, c. 329; 2005, c. 928.)

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-36 > 58-1-3617

§ 58.1-3617. Churches and religious bodies.

Any church, religious association or religious denomination operatedexclusively on a nonprofit basis for charitable, religious or educationalpurposes is hereby classified as a religious and charitable organization.Notwithstanding § 58.1-3609, only property of such association ordenomination used exclusively for charitable, religious or educationalpurposes shall be so exempt from taxation.

Motor vehicles owned or leased by churches and used predominantly for churchpurposes, are hereby classified as property used by its owner for religiouspurposes.

For purposes of this section, property of a church, religious association orreligious denomination, or religious body owned or leased in the name of anincorporated church or religious body or corporation mentioned in § 57-16.1,a duly designated ecclesiastical officer, or a trustee of an unincorporatedchurch or religious body shall be deemed to be owned by such church,association or denomination or religious body.

(Code 1950, §§ 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984, c. 675;1987, c. 533; 2000, c. 329; 2005, c. 928.)


State Codes and Statutes

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-36 > 58-1-3617

§ 58.1-3617. Churches and religious bodies.

Any church, religious association or religious denomination operatedexclusively on a nonprofit basis for charitable, religious or educationalpurposes is hereby classified as a religious and charitable organization.Notwithstanding § 58.1-3609, only property of such association ordenomination used exclusively for charitable, religious or educationalpurposes shall be so exempt from taxation.

Motor vehicles owned or leased by churches and used predominantly for churchpurposes, are hereby classified as property used by its owner for religiouspurposes.

For purposes of this section, property of a church, religious association orreligious denomination, or religious body owned or leased in the name of anincorporated church or religious body or corporation mentioned in § 57-16.1,a duly designated ecclesiastical officer, or a trustee of an unincorporatedchurch or religious body shall be deemed to be owned by such church,association or denomination or religious body.

(Code 1950, §§ 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984, c. 675;1987, c. 533; 2000, c. 329; 2005, c. 928.)