Tax Type
Property Tax
Description
Community Club
Topic
Exemptions
Date Issued
02-13-1967
A club whose membership was restricted to area residents and a limited number of others, all of whom had to be approved by a board of directors, was not exempt from taxation as a community club or association operated exclusively for general and community purposes. The occasional use of the club's facilities by organizations such as the Red Cross would not alter the incidence of taxation.
Even if the club were found to be exempt under § 58-12, Virginia Code, it would fall short of the test imposed by § 183 of the Constitution.
Attorney General's Opinion