§ 58.1-3617. Churches and religious bodies
Any church, religious association or religious denomination operated exclusively on a nonprofit basis for charitable, religious or educational purposes is hereby classified as a religious and charitable organization. Notwithstanding § 58.1-3609, only property of such association or denomination used exclusively for charitable, religious or educational purposes shall be so exempt from taxation.
Motor vehicles owned or leased by churches and used predominantly for church purposes, are hereby classified as property used by its owner for religious purposes.
For purposes of this section, property of a church, religious association or religious denomination, or religious body owned or leased in the name of an incorporated church or religious body or corporation mentioned in § 57-16.1, a duly designated ecclesiastical officer, or a trustee of an unincorporated church 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.)
Sections: Previous 58.1-3610 58.1-3611 58.1-3612 58.1-3613 58.1-3614 58.1-3615 58.1-3616 58.1-3617 58.1-3618 58.1-3619 58.1-3620 58.1-3621 58.1-3622 58.1-3650 58.1-3650.1 NextLast modified: April 16, 2009