{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/55.1-2001.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/55.1-2001.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/55.1-2001.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/55.1-2001.html"}],"law_id":84704,"edition_id":1,"section_id":84704,"structure_id":16706,"section_number":"55.1-2001","catch_line":"Property taxes assessed on individual apartments","history":"1962, c. 627, \u00a7 14, \u00a7 55-79.14; 1966, c. 683; 2019, c. 712.","full_text":"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.","order_by":null,"text":{"0":{"id":303601,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16706,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12915,"metadata":{},"date_created":"2026-06-26 04:34:22","date_modified":"2026-06-26 04:34:22","permalink":{"id":247017,"object_type":"structure","relational_id":16706,"identifier":"1","token":"55.1\/IV\/20\/1","url":"\/55.1\/IV\/20\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12915,"edition_id":1,"name":"Horizontal Property Act","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12914,"metadata":{},"date_created":"2026-06-26 03:44:01","date_modified":"2026-06-26 03:44:01","permalink":{"id":247015,"object_type":"structure","relational_id":12915,"identifier":"20","token":"55.1\/IV\/20","url":"\/55.1\/IV\/20\/","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":82636,"structure_id":16706,"section_number":"55.1-2000","catch_line":"Definitions","url":"\/55.1-2000\/","token":"55.1\/IV\/20\/1\/55.1-2000","metadata":false},{"id":84704,"structure_id":16706,"section_number":"55.1-2001","catch_line":"Property taxes assessed on individual apartments","url":"\/55.1-2001\/","token":"55.1\/IV\/20\/1\/55.1-2001","metadata":false},{"id":75469,"structure_id":16706,"section_number":"55.1-2002","catch_line":"Chapter additional and supplemental","url":"\/55.1-2002\/","token":"55.1\/IV\/20\/1\/55.1-2002","metadata":false}],"previous_section":{"id":82636,"structure_id":16706,"section_number":"55.1-2000","catch_line":"Definitions","url":"\/55.1-2000\/","token":"55.1\/IV\/20\/1\/55.1-2000","metadata":false},"next_section":{"id":75469,"structure_id":16706,"section_number":"55.1-2002","catch_line":"Chapter additional and supplemental","url":"\/55.1-2002\/","token":"55.1\/IV\/20\/1\/55.1-2002","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/55.1-2001\/","history_text":"

This law was first created in 1962. The record of its establishment is cataloged in chapter 627 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 1962 \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 1966, chapter 683; in 2019, chapter 712<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":247023,"object_type":"law","relational_id":84704,"identifier":"55.1-2001","token":"55.1\/IV\/20\/1\/55.1-2001","url":"\/55.1-2001\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/55.1-2001\/","token":"55.1\/IV\/20\/1\/55.1-2001","dublin_core":{"Title":"Property taxes assessed on individual apartments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 55.1-2001","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Property<\/span> taxes assessed by the Commonwealth or by any locality shall be assessed on and collected on the individual apartments<\/span> and not on the property<\/span> as a whole, or on the common elements.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPERTY TAXES ASSESSED ON INDIVIDUAL APARTMENTS (\u00a7 55.1-2001)\n\nProperty taxes assessed by the Commonwealth or by any locality shall be assessed\non and collected on the individual apartments and not on the property as a\nwhole, or on the common elements.\n\nHISTORY: 1962, c. 627, \u00a7 14, \u00a7 55-79.14; 1966, c. 683; 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}}