Legal Opinion
Virginia Baptist Homes, Inc. v. Botetourt County
Supreme Court of Virginia
Decided October 31, 2008No. Record 072042PublishedCited by 4 opinions
1Opinion of the Court
OPINION BY Justice DONALD W. LEMONS.
In this appeal, we consider whether Virginia Baptist Homes, Inc.'s ("VBH") property known as "The Glebe" in Botetourt County is exempt from local property taxation under Code § 58.1-3650.33.
I. Facts and Proceedings Below
A. VBH and The Glebe, Inc.
VBH is a non-stock, not-for-profit corporation that was organized by the Baptist General Association of Virginia in 1946 to provide a home for aged Baptists in Virginia. In 1976 the General Assembly designated VBH as a tax-exempt corporation under Chapter 668 of the Acts of Assembly that was originally codified in…
Also in this document: Dissent.
2Cases cited14 opinions
- Hubbard v. Henrico Ltd. PartnershipSupreme Court of Virginia · 1998
- Chase v. DaimlerChrysler Corp.Supreme Court of Virginia · 2003
- Lynchburg Div. of Social Services v. CookSupreme Court of Virginia · 2008
- HCA Health Services of Virginia, Inc. v. LevinSupreme Court of Virginia · 2000
- Polytechnic Inst. v. Interactive Return Service, Inc.Supreme Court of Virginia · 2006
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3Cited by4 opinions
- Luria v. BOARD OF DIRECTORS OF WESTBRIARSupreme Court of Virginia · 2009
- Estate of Parfitt v. ParfittSupreme Court of Virginia · 2009
- Protestant Episcopal Church v. TRURO CHURCHSupreme Court of Virginia · 2010
- Emmanuel Worship Center v. The City of PetersburgCourt of Appeals of Virginia · 2024