Va. Code § 58.1-3521

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3521 - Manufactured homes; proration of tax

Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in § 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any property taxes which would have been collectible had such manufactured home been situated within such city or county on January 1 of that year.

Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.

Amended by Acts 1994, c. 152.

Amended by Acts 1984, c. 675.

Amended by Acts 1976, c. 567.

Amended by Acts 1970, c. 655.

Amended by Acts 1960, c. 418.