Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 32. Real Property Tax |
ARTICLE 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty |
SECTION 58.1-3219.13. Definitions |
As used in this article, unless the context requires otherwise: "Covered person" means any person set forth in the definition of "deceased person" in § 9.1-400 whose beneficiary, as defined in § 9.1-400 , is entitled to receive benefits under § 9.1-400 , as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017. 2017, c. 9.1-400 . |