§ 58.1-3219.9 (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Exemption from taxes on property of surviving spouses of members of the armed forces killed in action.
§ 58.1-3219.10 (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Application for exemption.
§ 58.1-3219.11 Commissioner of the Department of Veterans Services; rules and regulations.
§ 58.1-3219.12 Absence from residence.

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Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 2.4 - . Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action.

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Department: means the Department of Juvenile Justice and "Director" means the administrative head in charge thereof or such of his assistants and subordinates as are designated by him to discharge the duties imposed upon him under this law. See Virginia Code 16.1-228
  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • detention home: means a local, regional or state public or private locked residential facility that has construction fixtures designed to prevent escape and to restrict the movement and activities of children held in lawful custody. See Virginia Code 16.1-228
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Inpatient treatment: means placement for observation, diagnosis, or treatment of mental illness in a psychiatric hospital or in any other type of mental health facility determined by the Department of Behavioral Health and Developmental Services to be substantially similar to a psychiatric hospital with respect to restrictions on freedom and therapeutic intrusiveness. See Virginia Code 16.1-336
  • Inter vivos: Transfer of property from one living person to another living person.
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • judge: includes a retired judge sitting by designation pursuant to § Virginia Code 16.1-336
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Minor: means a person less than 18 years of age. See Virginia Code 16.1-336
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Qualified evaluator: means a psychiatrist or a psychologist licensed in Virginia by either the Board of Medicine or the Board of Psychology, or if such psychiatrist or psychologist is unavailable, (i) any mental health professional licensed in Virginia through the Department of Health Professions as a clinical social worker, professional counselor, marriage and family therapist, or psychiatric advanced practice registered nurse or (ii) any mental health professional employed by a community services board. See Virginia Code 16.1-336
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Shelter care: means the temporary care of children in physically unrestricting facilities. See Virginia Code 16.1-228
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Summons: Another word for subpoena used by the criminal justice system.
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • Treatment: means any planned intervention intended to improve a minor's functioning in those areas which show impairment as a result of mental illness. See Virginia Code 16.1-336
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Venue: The geographical location in which a case is tried.