Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 55.1-2001: Property taxes assessed on individual apartments

Where this section sits in the code

Title 55.1. Property and Conveyances
Subtitle IV. Common Interest Communities
Chapter 20. Horizontal Property Act
Article 1. General Provisions

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.

Collected 2026-09-04T15:17:29Z. Source file · JSON

Browse this collection