{"law_id":"779611","section_number":"55-79.14","catch_line":"Laws relating to exemptions made applicable; property taxes assessed on individual apartments","history":"1962, c. 627, \u00a7 14; 1966, c. 683.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/55-79.14\/","refers_to":false,"url":"\/55-79.14\/","token":"55\/4.1\/55-79.14","structure":{"1":{"id":"908","name":"Horizontal Property","identifier":"4.1","label":"chapter","url":"\/55\/4.1\/"},"2":{"id":"30","name":"Property And Conveyances","identifier":"55","label":"title","url":"\/55\/"}},"referred_to_by":[{"id":"786561","section_number":"55-79.15","catch_line":"Payment of assessments upon conveyance of apartment","url":"\/55-79.15\/"}],"edition_id":"11","section_id":"779611","structure_id":"908","full_text":"The laws relating to exemptions as set out in Title 34 shall be applicable to the individual apartments which shall have the benefit of said exemption in those cases the same as in ownership of any other property. Property taxes assessed by the Commonwealth or by any municipality shall be assessed on and collected on the individual apartments and not on the property, building or buildings as a whole.","text":{"0":{"id":"2514511","text":"The laws relating to exemptions as set out in Title 34 shall be applicable to the individual apartments which shall have the benefit of said exemption in those cases the same as in ownership of any other property. Property taxes assessed by the Commonwealth or by any municipality shall be assessed on and collected on the individual apartments and not on the property, building or buildings as a whole.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"908","name":"Horizontal Property","identifier":"4.1","label":"chapter","url":"\/55\/4.1\/"},"2":{"id":"30","name":"Property And Conveyances","identifier":"55","label":"title","url":"\/55\/"}},"structure_contents":{"0":{"id":"771270","structure_id":"908","section_number":"55-79.1","catch_line":"Title","url":"\/55-79.1\/","token":"55\/4.1\/55-79.1"},"1":{"id":"788492","structure_id":"908","section_number":"55-79.10","catch_line":"Merger not to bar subsequent horizontal property regime","url":"\/55-79.10\/","token":"55\/4.1\/55-79.10"},"2":{"id":"792466","structure_id":"908","section_number":"55-79.11","catch_line":"Bylaws governing administration of buildings","url":"\/55-79.11\/","token":"55\/4.1\/55-79.11"},"3":{"id":"780336","structure_id":"908","section_number":"55-79.12","catch_line":"Books and records; inspection; audit","url":"\/55-79.12\/","token":"55\/4.1\/55-79.12"},"4":{"id":"789261","structure_id":"908","section_number":"55-79.13","catch_line":"Contributions by co-owners","url":"\/55-79.13\/","token":"55\/4.1\/55-79.13"},"5":{"id":"779611","structure_id":"908","section_number":"55-79.14","catch_line":"Laws relating to exemptions made applicable; property taxes assessed on individual apartments","url":"\/55-79.14\/","token":"55\/4.1\/55-79.14"},"6":{"id":"786561","structure_id":"908","section_number":"55-79.15","catch_line":"Payment of assessments upon conveyance of apartment","url":"\/55-79.15\/","token":"55\/4.1\/55-79.15"},"7":{"id":"765722","structure_id":"908","section_number":"55-79.16","catch_line":"Developer to notify Board prior to offering project for sale","url":"\/55-79.16\/","token":"55\/4.1\/55-79.16"},"8":{"id":"775196","structure_id":"908","section_number":"55-79.17","catch_line":"Notice to be accompanied by fee and questionnaire","url":"\/55-79.17\/","token":"55\/4.1\/55-79.17"},"9":{"id":"776265","structure_id":"908","section_number":"55-79.18","catch_line":"Inspection of project by Board","url":"\/55-79.18\/","token":"55\/4.1\/55-79.18"},"10":{"id":"770942","structure_id":"908","section_number":"55-79.19","catch_line":"Fee for inspection","url":"\/55-79.19\/","token":"55\/4.1\/55-79.19"},"11":{"id":"796537","structure_id":"908","section_number":"55-79.2","catch_line":"Definitions","url":"\/55-79.2\/","token":"55\/4.1\/55-79.2"},"12":{"id":"779074","structure_id":"908","section_number":"55-79.20","catch_line":"Waiver of initial inspection","url":"\/55-79.20\/","token":"55\/4.1\/55-79.20"},"13":{"id":"782715","structure_id":"908","section_number":"55-79.21","catch_line":"Public reports by Board of examinations","url":"\/55-79.21\/","token":"55\/4.1\/55-79.21"},"14":{"id":"779028","structure_id":"908","section_number":"55-79.21:1","catch_line":"Deposits to be held in escrow","url":"\/55-79.21:1\/","token":"55\/4.1\/55-79.21:1"},"15":{"id":"769836","structure_id":"908","section_number":"55-79.21:2","catch_line":"Management contract of developer limited to five years","url":"\/55-79.21:2\/","token":"55\/4.1\/55-79.21:2"},"16":{"id":"773293","structure_id":"908","section_number":"55-79.22","catch_line":"When preliminary report may be issued","url":"\/55-79.22\/","token":"55\/4.1\/55-79.22"},"17":{"id":"779065","structure_id":"908","section_number":"55-79.23","catch_line":"Prerequisites to sale of units by developer; purchasers' receipts for reports","url":"\/55-79.23\/","token":"55\/4.1\/55-79.23"},"18":{"id":"785009","structure_id":"908","section_number":"55-79.24","catch_line":"Subsequent investigations by Board; reports","url":"\/55-79.24\/","token":"55\/4.1\/55-79.24"},"19":{"id":"780654","structure_id":"908","section_number":"55-79.25","catch_line":"Copies of Board's public report","url":"\/55-79.25\/","token":"55\/4.1\/55-79.25"},"20":{"id":"778981","structure_id":"908","section_number":"55-79.26","catch_line":"Notice by developer of change in project","url":"\/55-79.26\/","token":"55\/4.1\/55-79.26"},"21":{"id":"793011","structure_id":"908","section_number":"55-79.27","catch_line":"Hearings by Board","url":"\/55-79.27\/","token":"55\/4.1\/55-79.27"},"22":{"id":"769842","structure_id":"908","section_number":"55-79.28","catch_line":"False statements or representations; violation of statute or order of Board","url":"\/55-79.28\/","token":"55\/4.1\/55-79.28"},"23":{"id":"772974","structure_id":"908","section_number":"55-79.29","catch_line":"Investigation by Board upon belief of violation by developer; examination of records, etc","url":"\/55-79.29\/","token":"55\/4.1\/55-79.29"},"24":{"id":"794853","structure_id":"908","section_number":"55-79.3","catch_line":"Establishment of horizontal property regime","url":"\/55-79.3\/","token":"55\/4.1\/55-79.3"},"25":{"id":"796072","structure_id":"908","section_number":"55-79.30","catch_line":"Enjoining violations","url":"\/55-79.30\/","token":"55\/4.1\/55-79.30"},"26":{"id":"792985","structure_id":"908","section_number":"55-79.31","catch_line":"Fees credited to special fund; expenditure","url":"\/55-79.31\/","token":"55\/4.1\/55-79.31"},"27":{"id":"770194","structure_id":"908","section_number":"55-79.32","catch_line":"Chapter additional and supplemental","url":"\/55-79.32\/","token":"55\/4.1\/55-79.32"},"28":{"id":"768958","structure_id":"908","section_number":"55-79.33","catch_line":"Supplemental rules and regulations by planning and zoning commissions","url":"\/55-79.33\/","token":"55\/4.1\/55-79.33"},"29":{"id":"794542","structure_id":"908","section_number":"55-79.34","catch_line":"Partition","url":"\/55-79.34\/","token":"55\/4.1\/55-79.34"},"30":{"id":"782843","structure_id":"908","section_number":"55-79.35","catch_line":"Liens or encumbrances","url":"\/55-79.35\/","token":"55\/4.1\/55-79.35"},"31":{"id":"771315","structure_id":"908","section_number":"55-79.36","catch_line":"Rule against perpetuities; rule restricting unreasonable restraints on alienation","url":"\/55-79.36\/","token":"55\/4.1\/55-79.36"},"32":{"id":"777221","structure_id":"908","section_number":"55-79.37","catch_line":"Liability of owner","url":"\/55-79.37\/","token":"55\/4.1\/55-79.37"},"33":{"id":"785232","structure_id":"908","section_number":"55-79.38","catch_line":"Compliance by co-owner with bylaws and administrative rules and regulations","url":"\/55-79.38\/","token":"55\/4.1\/55-79.38"},"34":{"id":"765844","structure_id":"908","section_number":"55-79.4","catch_line":"Apartments subject to individual titles and interests; recording; transfer of garage unit","url":"\/55-79.4\/","token":"55\/4.1\/55-79.4"},"35":{"id":"771363","structure_id":"908","section_number":"55-79.5","catch_line":"Joint or common ownership","url":"\/55-79.5\/","token":"55\/4.1\/55-79.5"},"36":{"id":"781347","structure_id":"908","section_number":"55-79.6","catch_line":"Exclusive and common rights of owners","url":"\/55-79.6\/","token":"55\/4.1\/55-79.6"},"37":{"id":"783714","structure_id":"908","section_number":"55-79.7","catch_line":"Master deed or lease; recordation; particulars","url":"\/55-79.7\/","token":"55\/4.1\/55-79.7"},"38":{"id":"776719","structure_id":"908","section_number":"55-79.8","catch_line":"Deeds of individual apartments","url":"\/55-79.8\/","token":"55\/4.1\/55-79.8"},"39":{"id":"769709","structure_id":"908","section_number":"55-79.9","catch_line":"Regrouping or merger of estates with principal property","url":"\/55-79.9\/","token":"55\/4.1\/55-79.9"}},"previous_section":{"id":"789261","structure_id":"908","section_number":"55-79.13","catch_line":"Contributions by co-owners","url":"\/55-79.13\/","token":"55\/4.1\/55-79.13"},"next_section":{"id":"786561","structure_id":"908","section_number":"55-79.15","catch_line":"Payment of assessments upon conveyance of apartment","url":"\/55-79.15\/","token":"55\/4.1\/55-79.15"},"references":false,"formats":{"txt":"\/55-79.14.txt","json":"\/55-79.14.json","xml":"\/55-79.14.xml"},"dublin_core":{"Title":"Laws relating to exemptions made applicable; property taxes assessed on individual apartments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55-79.14","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nLAWS RELATING TO EXEMPTIONS MADE APPLICABLE; PROPERTY TAXES ASSESSED ON\nINDIVIDUAL APARTMENTS (\u00a7 55-79.14)\n\nThe laws relating to exemptions as set out in Title 34 shall be applicable to\nthe individual apartments which shall have the benefit of said exemption in\nthose cases the same as in ownership of any other property. Property taxes\nassessed by the Commonwealth or by any municipality shall be assessed on and\ncollected on the individual apartments and not on the property, building or\nbuildings as a whole.\n\nHISTORY: 1962, c. 627, \u00a7 14; 1966, c. 683."}