OPINION BY Justice DONALD W. LEMONS.
In this appeal, we consider whether Virginia Baptist Homes, Inc.'s ("VBH") property known as "The Glebe" in Botetourt County is exempt from local property taxation under Code § 58.1-3650.33.
I. Facts and Proceedings Below
A. VBH and The Glebe, Inc.
VBH is a non-stock, not-for-profit corporation that was organized by the Baptist General Association of Virginia in 1946 to provide a home for aged Baptists...
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