CODE OF VIRGINIA

MANUFACTURED HOMES; PRORATION OF TAX (§ 58.1-3521)

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.

HISTORY: Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984,
c. 675; 1994, c. 152.