Virginia Code 55.1-2001: Property taxes assessed on individual apartments
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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.
Terms Used In Virginia Code 55.1-2001
- Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.