58.1-3402 - Exemptions from service charge. - Virginia Statutes

§ 58.1-3402. Exemptions from service charge.

A. Buildings with land they actually occupy, together with additionaladjacent land reasonably necessary for the convenient use of any suchbuilding, located within any county, city or town imposing the service chargepursuant to § 58.1-3400 shall be exempt from such service charge if thebuildings are: (i) lawfully owned and held by churches or religious bodiesand wholly and exclusively used for religious worship or for the residence ofthe minister of any church or religious body or for use as a religiousconvent, nunnery, monastery, cloister or abbey or (ii) used or operatedexclusively for nonprofit private educational or charitable purposes, otherthan faculty or staff housing of any such educational institution.

The service charge shall also not be applicable to public roadways orproperty held for future construction of such roadways.

B. The governing body of the county, city or town levying a service chargemay exempt any class of organization set out in § 58.1-3600 et seq. from theservice charge imposed pursuant to § 58.1-3400 or § 58.1-3403.

(Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444;1982, c. 641; 1984, c. 675.)