{"data":{"id":"us-va/va.-code-58.1-3521","jurisdiction":"us-va","citation":"Va. Code § 58.1-3521","heading":"Manufactured homes; proration of tax","body":"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.Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL","Article 6. SPECIAL PROVISIONS FOR MOBILE HOMES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3521/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"240a79fe36f9381053ed592d0700313aa46486d6542f565d8bbd3687bb06e51a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3520","next":"us-va/va.-code-58.1-3522"},"notice":"GroundRules: Original legal text. Not legal advice."}