{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/5.1-172.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/5.1-172.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/5.1-172.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/5.1-172.html"}],"law_id":366578,"edition_id":2,"section_id":366578,"structure_id":52234,"section_number":"5.1-172","catch_line":"Exemption from taxation","history":"2001, c. 342.","full_text":"The exercise of the powers granted by this act shall be in all respects for the benefit of the inhabitants of the Commonwealth of Virginia, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience and prosperity, and as the operation and maintenance of the airports by the Authority will constitute the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon the airports or any property acquired or used by the Authority under the provisions of this act or upon the income therefrom; and the bonds issued under the provisions of this act, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth of Virginia and by any municipality, county or other political subdivision thereof.\n\n","order_by":null,"text":{"0":{"id":1364893,"text":"The exercise of the powers granted by this act shall be in all respects for the benefit of the inhabitants of the Commonwealth of Virginia, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience and prosperity, and as the operation and maintenance of the airports by the Authority will constitute the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon the airports or any property acquired or used by the Authority under the provisions of this act or upon the income therefrom; and the bonds issued under the provisions of this act, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth of Virginia and by any municipality, county or other political subdivision thereof.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52234,"edition_id":2,"name":"Metropolitan Washington Airports Authority","identifier":"10","label":"chapter","depth":2,"order_by":13,"parent_id":52221,"metadata":{"child_laws":27,"child_structures":0},"date_created":"2026-08-02 02:56:23","date_modified":"2026-08-02 12:27:53","permalink":{"id":1460623,"object_type":"structure","relational_id":52234,"identifier":"10","token":"5.1\/10","url":"\/5.1\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52221,"edition_id":2,"name":"Aviation","identifier":"5.1","label":"title","depth":1,"order_by":9,"parent_id":null,"metadata":{"child_laws":218,"child_structures":28},"date_created":"2026-08-02 02:56:16","date_modified":"2026-08-02 12:27:49","permalink":{"id":1460301,"object_type":"structure","relational_id":52221,"identifier":"5.1","token":"5.1","url":"\/5.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":366555,"structure_id":52234,"section_number":"5.1-152","catch_line":"Definitions","url":"\/5.1-152\/","token":"5.1\/10\/5.1-152","metadata":false},{"id":366556,"structure_id":52234,"section_number":"5.1-153","catch_line":"Metropolitan Washington Airports Authority created","url":"\/5.1-153\/","token":"5.1\/10\/5.1-153","metadata":false},{"id":366557,"structure_id":52234,"section_number":"5.1-154","catch_line":"Acquisition of airports; approval","url":"\/5.1-154\/","token":"5.1\/10\/5.1-154","metadata":false},{"id":366558,"structure_id":52234,"section_number":"5.1-155","catch_line":"Membership; terms; officers","url":"\/5.1-155\/","token":"5.1\/10\/5.1-155","metadata":false},{"id":366559,"structure_id":52234,"section_number":"5.1-156","catch_line":"Powers and duties of the Authority","url":"\/5.1-156\/","token":"5.1\/10\/5.1-156","metadata":false},{"id":366560,"structure_id":52234,"section_number":"5.1-157","catch_line":"Authority rules and regulations; penalty","url":"\/5.1-157\/","token":"5.1\/10\/5.1-157","metadata":false},{"id":366561,"structure_id":52234,"section_number":"5.1-158","catch_line":"Police","url":"\/5.1-158\/","token":"5.1\/10\/5.1-158","metadata":false},{"id":366562,"structure_id":52234,"section_number":"5.1-159","catch_line":"Operation of foreign trade zone","url":"\/5.1-159\/","token":"5.1\/10\/5.1-159","metadata":false},{"id":366565,"structure_id":52234,"section_number":"5.1-160","catch_line":"Acquisition of property; eminent domain","url":"\/5.1-160\/","token":"5.1\/10\/5.1-160","metadata":false},{"id":366566,"structure_id":52234,"section_number":"5.1-161","catch_line":"Revenue bonds","url":"\/5.1-161\/","token":"5.1\/10\/5.1-161","metadata":{"court_decisions":""}},{"id":366567,"structure_id":52234,"section_number":"5.1-162","catch_line":"Refunding bonds","url":"\/5.1-162\/","token":"5.1\/10\/5.1-162","metadata":{"court_decisions":""}},{"id":366568,"structure_id":52234,"section_number":"5.1-163","catch_line":"Pledge of funds","url":"\/5.1-163\/","token":"5.1\/10\/5.1-163","metadata":{"court_decisions":""}},{"id":366569,"structure_id":52234,"section_number":"5.1-164","catch_line":"Marketability of bonds","url":"\/5.1-164\/","token":"5.1\/10\/5.1-164","metadata":{"court_decisions":""}},{"id":366570,"structure_id":52234,"section_number":"5.1-165","catch_line":"Bonds as legal investments and security for public deposits","url":"\/5.1-165\/","token":"5.1\/10\/5.1-165","metadata":{"court_decisions":""}},{"id":366571,"structure_id":52234,"section_number":"5.1-166","catch_line":"Credit of Commonwealth and political subdivisions not pledged","url":"\/5.1-166\/","token":"5.1\/10\/5.1-166","metadata":false},{"id":366572,"structure_id":52234,"section_number":"5.1-167","catch_line":"Trust agreement","url":"\/5.1-167\/","token":"5.1\/10\/5.1-167","metadata":{"court_decisions":""}},{"id":366573,"structure_id":52234,"section_number":"5.1-168","catch_line":"Revenues","url":"\/5.1-168\/","token":"5.1\/10\/5.1-168","metadata":{"court_decisions":""}},{"id":366574,"structure_id":52234,"section_number":"5.1-169","catch_line":"Trust funds","url":"\/5.1-169\/","token":"5.1\/10\/5.1-169","metadata":{"court_decisions":""}},{"id":366576,"structure_id":52234,"section_number":"5.1-170","catch_line":"Annual audit","url":"\/5.1-170\/","token":"5.1\/10\/5.1-170","metadata":false},{"id":366577,"structure_id":52234,"section_number":"5.1-171","catch_line":"Remedies","url":"\/5.1-171\/","token":"5.1\/10\/5.1-171","metadata":false},{"id":366578,"structure_id":52234,"section_number":"5.1-172","catch_line":"Exemption from taxation","url":"\/5.1-172\/","token":"5.1\/10\/5.1-172","metadata":{"court_decisions":""}},{"id":366579,"structure_id":52234,"section_number":"5.1-173","catch_line":"Jurisdiction of courts; liability for contracts and torts","url":"\/5.1-173\/","token":"5.1\/10\/5.1-173","metadata":false},{"id":366580,"structure_id":52234,"section_number":"5.1-174","catch_line":"Procurement Act exemption","url":"\/5.1-174\/","token":"5.1\/10\/5.1-174","metadata":{"court_decisions":{"0":{"name":" .\u202f.\u202f. United States Ex Rel. Blumenthal-Kahn Electric Ltd. .\u202f.\u202f. ","case_number":"Civ.A. 02-743-A","citation":"219 F. Supp. 2d 710","date":"2002-09-04","url":"https:\/\/www.courtlistener.com\/opinion\/2448140\/united-states-ex-rel-blumenthal-kahn-electric-ltd-partnership-v-american\/","abstract":" .\u202f.\u202f. 219 F.Supp.2d 710 (2002) .\u202f.\u202f. ","court_html":"District Court, E.D. Virginia"},"1":{"name":" .\u202f.\u202f. Washington-Dulles Transportation, Limited v. Metropolitan .\u202f.\u202f. ","case_number":"01-1095","citation":"263 F.3d 371","date":"2001-08-29","url":"https:\/\/www.courtlistener.com\/opinion\/774715\/washington-dulles-transportation-limited-v-metropolitan-washington\/","abstract":" .\u202f.\u202f. 263 F.3d 371 (4th Cir. 2001) .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"2":{"name":" .\u202f.\u202f. Washington-Dulles Transportation, Ltd. v. Metropolitan .\u202f.\u202f. ","case_number":"00-2153, 01-1095","citation":"263 F.3d 371","date":"2001-08-29","url":"https:\/\/www.courtlistener.com\/opinion\/2967455\/washington-dulles-transportation-ltd-v-metropolitan-washington-airports\/","abstract":" .\u202f.\u202f. Reversed and Remanded by published opinion. Judge TRAXLER wrote the opinion, in which Judge MOTZ and .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"}}}},{"id":366581,"structure_id":52234,"section_number":"5.1-175","catch_line":"Act liberally construed","url":"\/5.1-175\/","token":"5.1\/10\/5.1-175","metadata":{"court_decisions":""}},{"id":366582,"structure_id":52234,"section_number":"5.1-176","catch_line":"Repealed","url":"\/5.1-176\/","token":"5.1\/10\/5.1-176","metadata":{"court_decisions":""}},{"id":366583,"structure_id":52234,"section_number":"5.1-177","catch_line":"Inconsistent laws inapplicable","url":"\/5.1-177\/","token":"5.1\/10\/5.1-177","metadata":false},{"id":366584,"structure_id":52234,"section_number":"5.1-178","catch_line":"Repealed","url":"\/5.1-178\/","token":"5.1\/10\/5.1-178","metadata":{"court_decisions":""}}],"previous_section":{"id":366577,"structure_id":52234,"section_number":"5.1-171","catch_line":"Remedies","url":"\/5.1-171\/","token":"5.1\/10\/5.1-171","metadata":false},"next_section":{"id":366579,"structure_id":52234,"section_number":"5.1-173","catch_line":"Jurisdiction of courts; liability for contracts and torts","url":"\/5.1-173\/","token":"5.1\/10\/5.1-173","metadata":false},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/5.1-172\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0342\">342<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1460705,"object_type":"law","relational_id":366578,"identifier":"5.1-172","token":"5.1\/10\/5.1-172","url":"\/5.1-172\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/5.1-172\/","token":"5.1\/10\/5.1-172","dublin_core":{"Title":"Exemption from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 5.1-172","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The exercise of the powers granted by this act shall be in all respects for the benefit of the inhabitants of the Commonwealth of Virginia, for the increase of their commerce, and for the promotion of their safety, health, welfare, convenience and prosperity, and as the operation and maintenance of the <span class=\"dictionary\">airports<\/span> by the Authority will constitute the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon the <span class=\"dictionary\">airports<\/span> or any property acquired or used by the Authority under the provisions of this act or upon the income therefrom; and the <span class=\"dictionary\">bonds<\/span> issued under the provisions of this act, their transfer and the income therefrom, including any profit made on the sale thereof, shall at all times be free and exempt from taxation by the Commonwealth of Virginia and by any municipality, county or other political subdivision thereof.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTION FROM TAXATION (\u00a7 5.1-172)\n\nThe exercise of the powers granted by this act shall be in all respects for the\nbenefit of the inhabitants of the Commonwealth of Virginia, for the increase of\ntheir commerce, and for the promotion of their safety, health, welfare,\nconvenience and prosperity, and as the operation and maintenance of the airports\nby the Authority will constitute the performance of essential governmental\nfunctions, the Authority shall not be required to pay any taxes or assessments\nupon the airports or any property acquired or used by the Authority under the\nprovisions of this act or upon the income therefrom; and the bonds issued under\nthe provisions of this act, their transfer and the income therefrom, including\nany profit made on the sale thereof, shall at all times be free and exempt from\ntaxation by the Commonwealth of Virginia and by any municipality, county or\nother political subdivision thereof.\n\nHISTORY: 2001, c. 342.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}