CODE OF VIRGINIA DEVELOPER TO PAY REAL ESTATE TAXES ATTRIBUTABLE TO THE COMMON AREA UPON TRANSFER TO ASSOCIATION (§ 55-509.1) Upon the transfer of the common area to the association, the developer shall pay all real estate taxes attributable to the open or common space as defined in § 58.1-3284.1 through the date of the transfer to the association. HISTORY: 1993, c. 956.