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.
Va. Code Ann. § 58.1-3521
Manufactured homes; proration of tax
Applied in 1 court decision — leading case United Companies Lending Corp. v. Witt (In Re Witt) (1996)
Most recently applied in United Companies Lending Corp. v. Witt (In Re Witt) (April 1996)
Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.