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1999 SESSION

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VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend the Code of Virginia by adding a section numbered 58.1-3650.804, designating certain organizations to be exempt from property taxation. [H 1515] Approved

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-3650.804 as follows:

§ 58.1-3650.804. Property of the Forest Youth Athletic Association.

A. The Forest Youth Athletic Association, a nonprofit organization, is hereby designated as a public park or playground organization within the context of Section 6 (a) (6) of Article X of the Constitution of Virginia.

B. Real and personal property located in Bedford County, owned by the Forest Youth Athletic Association and used by it exclusively for public park or playground purposes on a nonprofit basis as set forth in subsection A of this section, is hereby determined to be exempt from local taxation.