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Va. Code Ann. § 15.2-5431.21

Exemption from taxation

Known as the Virginia Wireless Service Authorities Act

The act spans §§ 15.2-5431.1 to 15.2-5431.9:1 (40 sections).

2003, c. 643.

No authority shall be required to pay any taxes or assessments upon any project acquired or constructed by it under the provisions of this chapter or upon the income therefrom. The bonds issued under the provisions of this chapter, their transfer and the income therefor, including any profit made on their sale, shall be free from taxation within the Commonwealth.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.