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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 36. Tax Exempt Property |
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ARTICLE 3. Property Exempted By Classification on and After July 1, 1971 |
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SECTION 58.1-3610. Volunteer fire departments and volunteer emergency medical services agencies |
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Volunteer fire departments and volunteer emergency medical services agencies that operate exclusively for the benefit of the general public without charge are hereby classified as charitable organizations. Code 1950, § 58-12.2; 1971, Ex. Sess., c. 187; 1984, c. 675; 2015, cc. 502 , 502 . |