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Code · Virginia · Title 58.1 · Chapter 35

Code of Virginia § 58.1-3521. Manufactured homes; proration of tax.

87 words·~1 min read·/va/title-58-1/chapter-35/58-1-3521·

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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 .
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