58.1-3521 - Manufactured homes; proration of tax. - Virginia Statutes

§ 58.1-3521. Manufactured homes; proration of tax.

Notwithstanding any other provision of this chapter, any city or countywherein a manufactured home, as defined in § 36-85.3, is delivered or movedafter January 1, and used as a place of full-time residence by any person,may quarterly prorate any property taxes which would have been collectiblehad such manufactured home been situated within such city or county onJanuary 1 of that year.

(Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c.675; 1994, c. 152.)