Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3521
Manufactured homes; proration of tax
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3512 · When vessels and containers used in interstate and foreign…
- 58.1-3513 · When imports deemed to acquire situs
- 58.1-3514 · When cargo in transit not deemed to have acquired a situs…
- 58.1-3515 · Tax day January 1
- 58.1-3516 · Proration of personal property tax
- 58.1-3516.1 · Payment of taxes prorated under § 58.1-3516
- 58.1-3516.2 · Payment of taxes on leased property by lessee;…
- 58.1-3517 · Department of Taxation to prescribe and furnish forms of…
- 58.1-3518 · Taxpayers to file returns
- 58.1-3518.1 · Alternative method of filing returns for motor vehicles,…
- 58.1-3519 · Commissioner to assess property if taxpayer fails to file…
- 58.1-3520 · Local permits required before moving a manufactured home to…
- 58.1-3521 · Manufactured homes; proration of tax
- 58.1-3522 · Assessment method for manufactured homes
- 58.1-3523 · Definitions
- 58.1-3524 · Tangible personal property tax relief; local tax rates on…
- 58.1-3534 · Department to furnish information to commissioners of…
- 58.1-3535 · Commissioner of the revenue to furnish information to the…
- 58.1-3536 · Repealed
- 58.1-3600 · Definitions
- 58.1-3601 · Property becomes taxable immediately upon sale by…
- 58.1-3602 · Exemptions not applicable to associations, etc., paying…
- 58.1-3603 · Exemptions not applicable when building is source of revenue
- 58.1-3604 · Tax exemption information
- 58.1-3605 · Triennial application for exemption; removal by local…