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2000 SESSION

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CHAPTER 329 An Act to amend and reenact § 58.1-3617 of the Code of Virginia, relating to personal property tax exemptions. [H 1444] Approved April 3, 2000

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3617 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3617. Churches, religious associations or denominations.

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 owned or leased in the name of a duly designated ecclesiastical officer or of a trustee shall be deemed to be owned by such church, association or denomination.