{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3521.html"}],"law_id":371885,"edition_id":2,"section_id":371885,"structure_id":52930,"section_number":"58.1-3521","catch_line":"Manufactured homes; proration of tax","history":"Code 1950, \u00a7 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.","full_text":"Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 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.\n\n","order_by":null,"text":{"0":{"id":1386602,"text":"Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52930,"edition_id":2,"name":"Special Provisions for Mobile Homes","identifier":"6","label":"article","depth":4,"order_by":8,"parent_id":52922,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 03:08:19","date_modified":"2026-08-02 12:36:13","permalink":{"id":1484927,"object_type":"structure","relational_id":52930,"identifier":"6","token":"58.1\/III\/35\/6","url":"\/58.1\/III\/35\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52922,"edition_id":2,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":4,"parent_id":52890,"metadata":{"child_laws":47,"child_structures":8},"date_created":"2026-08-02 03:08:12","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484735,"object_type":"structure","relational_id":52922,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371884,"structure_id":52930,"section_number":"58.1-3520","catch_line":"Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes","url":"\/58.1-3520\/","token":"58.1\/III\/35\/6\/58.1-3520","metadata":false},{"id":371885,"structure_id":52930,"section_number":"58.1-3521","catch_line":"Manufactured homes; proration of tax","url":"\/58.1-3521\/","token":"58.1\/III\/35\/6\/58.1-3521","metadata":false},{"id":371886,"structure_id":52930,"section_number":"58.1-3522","catch_line":"Assessment method for manufactured homes","url":"\/58.1-3522\/","token":"58.1\/III\/35\/6\/58.1-3522","metadata":false}],"previous_section":{"id":371884,"structure_id":52930,"section_number":"58.1-3520","catch_line":"Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes","url":"\/58.1-3520\/","token":"58.1\/III\/35\/6\/58.1-3520","metadata":false},"next_section":{"id":371886,"structure_id":52930,"section_number":"58.1-3522","catch_line":"Assessment method for manufactured homes","url":"\/58.1-3522\/","token":"58.1\/III\/35\/6\/58.1-3522","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3521\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 418; in 1970, chapter 655; in 1976, chapter 567; in 1984, chapter 675; in 1994, chapter 152<\/a>.<\/p>","references":false,"refers_to":[{"id":360822,"section_number":"36-85.3","catch_line":"Definitions","order_by":null,"url":"\/36-85.3\/"}],"permalink":{"id":1484933,"object_type":"law","relational_id":371885,"identifier":"58.1-3521","token":"58.1\/III\/35\/6\/58.1-3521","url":"\/58.1-3521\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3521\/","token":"58.1\/III\/35\/6\/58.1-3521","dublin_core":{"Title":"Manufactured homes; proration of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3521","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 36-85.3<\/a>, 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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMANUFACTURED HOMES; PRORATION OF TAX (\u00a7 58.1-3521)\n\nNotwithstanding any other provision of this chapter, any city or county wherein\na manufactured home, as defined in \u00a7 36-85.3, is delivered or moved after\nJanuary 1, and used as a place of full-time residence by any person, may\nquarterly prorate any property taxes which would have been collectible had such\nmanufactured home been situated within such city or county on January 1 of that\nyear.\n\nHISTORY: Code 1950, \u00a7 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984,\nc. 675; 1994, c. 152.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}