Effective January 1, 2003, pursuant to Code of Virginia, § 58.1-3651 and subsection
6(a)(6) of Article X of the Constitution of Virginia, properly licensed or permitted
non-profit volunteer rescue squads and volunteer fire companies which operate for
the benefit of the general public are classified as charitable and benevolent organizations
and are exempt from local real and personal property taxation. This exemption is contingent
on the continued use of the property owned by such volunteer rescue squads and volunteer
fire companies in accordance with the purpose for which the organization is classified.
Nothing in this section shall affect the validity of either a classification exemption
or a designation exemption granted by the General Assembly prior to January 1, 2003.
(Ord. of 2-06-06, § 1)
