Va. Code § 55.1-2001

Current with changes from the 2024 legislative session through ch. 845

Section 55.1-2001 - Property taxes assessed on individual apartments

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.

Va. Code § 55.1-2001

1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.

Added by Acts 2019 c. 712, § 1, eff. 10/1/2019.