{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/55.1-1903.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/55.1-1903.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/55.1-1903.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/55.1-1903.html"}],"law_id":63034,"edition_id":1,"section_id":63034,"structure_id":14089,"section_number":"55.1-1903","catch_line":"Separate assessments, titles, and taxation","history":"1974, c. 416, \u00a7 55-79.42; 1986, c. 324; 2019, c. 712.","full_text":"Except as otherwise provided in this section, each condominium unit constitutes a separate parcel of real estate. If there is any unit owner other than the declarant, each unit, together with its common element interest, but excluding its common element interest in convertible land and in any withdrawable land within which the declarant has the right to create units or limited common elements, shall be separately assessed and taxed. Each convertible land and withdrawable land within which the declarant has the right to create units or limited common elements shall be separately assessed and taxed against the declarant.","order_by":null,"text":{"0":{"id":229889,"text":"Except as otherwise provided in this section, each condominium unit constitutes a separate parcel of real estate. If there is any unit owner other than the declarant, each unit, together with its common element interest, but excluding its common element interest in convertible land and in any withdrawable land within which the declarant has the right to create units or limited common elements, shall be separately assessed and taxed. Each convertible land and withdrawable land within which the declarant has the right to create units or limited common elements shall be separately assessed and taxed against the declarant.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14089,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13018,"metadata":{},"date_created":"2026-06-26 03:46:51","date_modified":"2026-06-26 03:46:51","permalink":{"id":246625,"object_type":"structure","relational_id":14089,"identifier":"1","token":"55.1\/IV\/19\/1","url":"\/55.1\/IV\/19\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13018,"edition_id":1,"name":"Virginia Condominium Act","identifier":"19","label":"chapter","depth":3,"order_by":1,"parent_id":12914,"metadata":{},"date_created":"2026-06-26 03:44:09","date_modified":"2026-06-26 03:44:09","permalink":{"id":246623,"object_type":"structure","relational_id":13018,"identifier":"19","token":"55.1\/IV\/19","url":"\/55.1\/IV\/19\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12914,"edition_id":1,"name":"Common Interest Communities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12707,"metadata":{},"date_created":"2026-06-26 03:44:01","date_modified":"2026-06-26 03:44:01","permalink":{"id":246473,"object_type":"structure","relational_id":12914,"identifier":"IV","token":"55.1\/IV","url":"\/55.1\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12707,"edition_id":1,"name":"Property and Conveyances","identifier":"55.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":244769,"object_type":"structure","relational_id":12707,"identifier":"55.1","token":"55.1","url":"\/55.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55215,"structure_id":14089,"section_number":"55.1-1900","catch_line":"Definitions","url":"\/55.1-1900\/","token":"55.1\/IV\/19\/1\/55.1-1900","metadata":false},{"id":76143,"structure_id":14089,"section_number":"55.1-1901","catch_line":"Application and construction of chapter","url":"\/55.1-1901\/","token":"55.1\/IV\/19\/1\/55.1-1901","metadata":false},{"id":73164,"structure_id":14089,"section_number":"55.1-1902","catch_line":"Variation by agreement","url":"\/55.1-1902\/","token":"55.1\/IV\/19\/1\/55.1-1902","metadata":false},{"id":63034,"structure_id":14089,"section_number":"55.1-1903","catch_line":"Separate assessments, titles, and taxation","url":"\/55.1-1903\/","token":"55.1\/IV\/19\/1\/55.1-1903","metadata":false},{"id":71923,"structure_id":14089,"section_number":"55.1-1904","catch_line":"Association charges","url":"\/55.1-1904\/","token":"55.1\/IV\/19\/1\/55.1-1904","metadata":false},{"id":75275,"structure_id":14089,"section_number":"55.1-1905","catch_line":"Local ordinances; nonconforming conversion condominiums; applicability of Uniform Statewide Building Code; other regulations","url":"\/55.1-1905\/","token":"55.1\/IV\/19\/1\/55.1-1905","metadata":false},{"id":57723,"structure_id":14089,"section_number":"55.1-1906","catch_line":"Eminent domain","url":"\/55.1-1906\/","token":"55.1\/IV\/19\/1\/55.1-1906","metadata":false}],"previous_section":{"id":73164,"structure_id":14089,"section_number":"55.1-1902","catch_line":"Variation by agreement","url":"\/55.1-1902\/","token":"55.1\/IV\/19\/1\/55.1-1902","metadata":false},"next_section":{"id":71923,"structure_id":14089,"section_number":"55.1-1904","catch_line":"Association charges","url":"\/55.1-1904\/","token":"55.1\/IV\/19\/1\/55.1-1904","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/55.1-1903\/","history_text":"

This law was first created in 1974. The record of its establishment is cataloged in chapter 416 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1974 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1986, chapter 324; in 2019, chapter 712<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":246639,"object_type":"law","relational_id":63034,"identifier":"55.1-1903","token":"55.1\/IV\/19\/1\/55.1-1903","url":"\/55.1-1903\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/55.1-1903\/","token":"55.1\/IV\/19\/1\/55.1-1903","dublin_core":{"Title":"Separate assessments, titles, and taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55.1-1903","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Except as otherwise provided in this section, each condominium unit<\/span> constitutes a separate parcel of real estate. If there is any unit owner<\/span> other than the declarant<\/span>, each unit, together with its common element interest, but excluding its common element interest in convertible land<\/span> and in any withdrawable land within which the declarant<\/span> has the right to create units<\/span> or limited common elements<\/span>, shall be separately assessed and taxed. Each convertible land<\/span> and withdrawable land within which the declarant<\/span> has the right to create units<\/span> or limited common elements<\/span> shall be separately assessed and taxed against the declarant<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEPARATE ASSESSMENTS, TITLES, AND TAXATION (\u00a7 55.1-1903)\n\nExcept as otherwise provided in this section, each condominium unit constitutes\na separate parcel of real estate. If there is any unit owner other than the\ndeclarant, each unit, together with its common element interest, but excluding\nits common element interest in convertible land and in any withdrawable land\nwithin which the declarant has the right to create units or limited common\nelements, shall be separately assessed and taxed. Each convertible land and\nwithdrawable land within which the declarant has the right to create units or\nlimited common elements shall be separately assessed and taxed against the\ndeclarant.\n\nHISTORY: 1974, c. 416, \u00a7 55-79.42; 1986, c. 324; 2019, c. 712.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}