§ 58.1-3214 Absence from residence
The fact that persons who are otherwise qualified for tax exemption or deferral by an ordinance promulgated pursuant to this article are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental health care for extended periods of time shall not be construed to mean that the real estate for which tax exemption or deferral is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.
History
The record of this law’s original creation isn’t available online. It has been modified 12 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1972, chapters 315 and 616; in 1973, chapter 496; in 1974, chapter 427; in 1976, chapter 543; in 1977, chapters 48, 453, and 456; in 1978, chapters 774, 776, 777, 780, 788, and 790; in 1979, chapters 543, 544, 545, and 563; in 1980, chapters 656, 666, and 673; in 1981, chapter 434; in 1982, chapters 123 and 457; in 1984, chapters 267 and 675; in 2012, chapters 476 and 507.
Code 1950, § 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774, 776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673; 1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 2012, cc. 476, 507.