{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3219.13.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3219.13.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3219.13.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3219.13.html"}],"law_id":371593,"edition_id":2,"section_id":371593,"structure_id":52902,"section_number":"58.1-3219.13","catch_line":"Definitions","history":"2017, c. 248.","full_text":"As used in this article, unless the context requires otherwise:\n\n&#8220;Covered person&#8221; means any person set forth in the definition of &#8220;deceased person&#8221; in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7 9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.\n\n","order_by":null,"text":{"0":{"id":1385636,"text":"As used in this article, unless the context requires otherwise:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1385637,"text":"&#8220;Covered person&#8221; means any person set forth in the definition of &#8220;deceased person&#8221; in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7 9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52902,"edition_id":2,"name":"Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty","identifier":"2.5","label":"article","depth":4,"order_by":6,"parent_id":52897,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:07:41","date_modified":"2026-08-02 12:36:10","permalink":{"id":1484201,"object_type":"structure","relational_id":52902,"identifier":"2.5","token":"58.1\/III\/32\/2.5","url":"\/58.1\/III\/32\/2.5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371593,"structure_id":52902,"section_number":"58.1-3219.13","catch_line":"Definitions","url":"\/58.1-3219.13\/","token":"58.1\/III\/32\/2.5\/58.1-3219.13","metadata":false},{"id":371594,"structure_id":52902,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","url":"\/58.1-3219.14\/","token":"58.1\/III\/32\/2.5\/58.1-3219.14","metadata":false},{"id":371595,"structure_id":52902,"section_number":"58.1-3219.15","catch_line":"Application for exemption","url":"\/58.1-3219.15\/","token":"58.1\/III\/32\/2.5\/58.1-3219.15","metadata":false},{"id":371596,"structure_id":52902,"section_number":"58.1-3219.16","catch_line":"Absence from residence","url":"\/58.1-3219.16\/","token":"58.1\/III\/32\/2.5\/58.1-3219.16","metadata":false}],"next_section":{"id":371594,"structure_id":52902,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","url":"\/58.1-3219.14\/","token":"58.1\/III\/32\/2.5\/58.1-3219.14","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.13\/","history_text":"<p>This law was first created in 2017. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0248\">248<\/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":[{"id":378704,"section_number":"9.1-400","catch_line":"Title of chapter; definitions","order_by":null,"url":"\/9.1-400\/"},{"id":378708,"section_number":"9.1-402","catch_line":"Payments to beneficiaries of certain deceased law-enforcement officers, firefighters, etc., and retirees","order_by":null,"url":"\/9.1-402\/"}],"permalink":{"id":1484203,"object_type":"law","relational_id":371593,"identifier":"58.1-3219.13","token":"58.1\/III\/32\/2.5\/58.1-3219.13","url":"\/58.1-3219.13\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3219.13\/","token":"58.1\/III\/32\/2.5\/58.1-3219.13","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.13","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>As used in this article, unless the context requires otherwise:<\/p><p>&#8220;<span class=\"dictionary\">Covered person<\/span>&#8221; means any person set forth in the definition of &#8220;<span class=\"dictionary\">deceased person<\/span>&#8221; in \u00a7&nbsp;<a class=\"law\" title=\"Title of chapter; definitions\" href=\"\/9.1-400\/\">9.1-400<\/a> whose beneficiary, as defined in \u00a7&nbsp;<a class=\"law\" title=\"Title of chapter; definitions\" href=\"\/9.1-400\/\">9.1-400<\/a>, is entitled to receive benefits under \u00a7&nbsp;<a class=\"law\" title=\"Payments to beneficiaries of certain deceased law-enforcement officers, firefighters, etc., and retirees\" href=\"\/9.1-402\/\">9.1-402<\/a>, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3219.13)\n\nAs used in this article, unless the context requires otherwise:\n\n&#8220;Covered person&#8221; means any person set forth in the definition of\n&#8220;deceased person&#8221; in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7\n9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the\nComptroller prior to July 1, 2017, or as determined by the Virginia Retirement\nSystem on and after July 1, 2017.\n\nHISTORY: 2017, c. 248.","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"}}