Section 58.1-3214 - Absence from residenceThe fact that persons who are otherwise qualified for tax exemption or deferral by an ordinance promulgated pursuant to this article are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental health care for extended periods of time shall not be construed to mean that the real estate for which tax exemption or deferral is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.
Code 1950, § 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774, 776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673; 1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 2012, cc. 476, 507.Amended by Acts 2012, § cc. 476, 507.Amended by Acts 1984, § cc. 267, 675.Amended by Acts 1982, § cc. 123, 457.Amended by Acts 1981, c. 434.Amended by Acts 1980, § cc. 656, 666, 673.Amended by Acts 1979, § cc. 543, 544, 545, 563.Amended by Acts 1978, § cc. 774, 776, 777, 780, 788, 790.Amended by Acts 1977, § cc. 48, 453, 456.Amended by Acts 1976, c. 543.Amended by Acts 1974, c. 427.Amended by Acts 1973, c. 496.Amended by Acts 1972, § cc. 315, 616.Amended by Acts 1971, § Ex. Sess., c. 169.