{"data":{"id":"us-va/1vac80-20-70","jurisdiction":"us-va","citation":"1VAC80-20-70","heading":"Cooperative associations","body":"The exemption does not apply to property owned by a cooperative association or any other form of ownership in which the qualified surviving spouse does not actually own the real property other than the trusts detailed in 1VAC80-20-30.","path":["Title 1. Administration","Agency 80. Department of Veterans Services","Chapter 20. Surviving Spouses of Service Members Killed in Action Real Property Tax Exemption"],"source_url":"https://law.lis.virginia.gov/admincode/title1/agency80/chapter20/section70/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:48Z","sha256":"b9b4c6510ba59726cf3b978e4561c60993179d891163bcbf376aeae8d5b95fc0","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac80-20-60","next":"us-va/1vac80-20-80"},"notice":"GroundRules: Original legal text. Not legal advice."}