{"data":{"id":"us-va/va.-code-55.1-2001","jurisdiction":"us-va","citation":"Va. Code § 55.1-2001","heading":"Property taxes assessed on individual apartments","body":"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.","path":["Title 55.1. Property and Conveyances","Subtitle IV. Common Interest Communities","Chapter 20. Horizontal Property Act","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/55.1-2001/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:29Z","sha256":"7b281be700659221e9ea01ded596ab68bc923f8c324737eb8b3d4d823cdfc6c7","source_id":"us-va","stale":true,"prev":"us-va/va.-code-55.1-2000","next":"us-va/va.-code-55.1-2002"},"notice":"GroundRules: Original legal text. Not legal advice."}