Property taxes assessed on individual apartments

Va. Code Ann. § 55.1-2001
in effect
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Property taxes assessed by the Commonwealth or by any locality shall be assessed on and collected on the individual apartments and not on the property as a whole, or on the common elements. 1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/55.1-2001/Fetched: 10/16/2026

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