§ 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.)
Sections: Previous 58.1-3511 58.1-3512 58.1-3513 58.1-3514 58.1-3515 58.1-3516 58.1-3516.1 58.1-3516.2 58.1-3517 58.1-3518 58.1-3518.1 58.1-3519 58.1-3520 58.1-3521 58.1-3522 NextLast modified: April 16, 2009