Manufactured homes; proration of tax

Va. Code Ann. § 58.1-3521
in effect
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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. Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3521/Fetched: 10/16/2026

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