§ 58.1-3214. Absence from residence
The 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 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.)
Sections: Previous 58.1-3205 58.1-3210 58.1-3211 58.1-3211.1 58.1-3212 58.1-3213 58.1-3213.1 58.1-3214 58.1-3215 58.1-3216 58.1-3217 58.1-3218 58.1-3219 58.1-3219.1 58.1-3219.2 NextLast modified: April 3, 2009