{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3521.html"}],"law_id":67631,"edition_id":1,"section_id":67631,"structure_id":16384,"section_number":"58.1-3521","catch_line":"Manufactured homes; proration of tax","history":"Code 1950, \u00a7 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.","full_text":"Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any property taxes which would have been collectible had such manufactured home been situated within such city or county on January 1 of that year.","order_by":null,"text":{"0":{"id":245009,"text":"Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any property taxes which would have been collectible had such manufactured home been situated within such city or county on January 1 of that year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16384,"edition_id":1,"name":"Special Provisions for Mobile Homes","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 04:15:57","date_modified":"2026-06-26 04:15:57","permalink":{"id":257925,"object_type":"structure","relational_id":16384,"identifier":"6","token":"58.1\/III\/35\/6","url":"\/58.1\/III\/35\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":68378,"structure_id":16384,"section_number":"58.1-3520","catch_line":"Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes","url":"\/58.1-3520\/","token":"58.1\/III\/35\/6\/58.1-3520","metadata":false},{"id":67631,"structure_id":16384,"section_number":"58.1-3521","catch_line":"Manufactured homes; proration of tax","url":"\/58.1-3521\/","token":"58.1\/III\/35\/6\/58.1-3521","metadata":false},{"id":67948,"structure_id":16384,"section_number":"58.1-3522","catch_line":"Assessment method for manufactured homes","url":"\/58.1-3522\/","token":"58.1\/III\/35\/6\/58.1-3522","metadata":false}],"previous_section":{"id":68378,"structure_id":16384,"section_number":"58.1-3520","catch_line":"Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes","url":"\/58.1-3520\/","token":"58.1\/III\/35\/6\/58.1-3520","metadata":false},"next_section":{"id":67948,"structure_id":16384,"section_number":"58.1-3522","catch_line":"Assessment method for manufactured homes","url":"\/58.1-3522\/","token":"58.1\/III\/35\/6\/58.1-3522","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3521\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1960, chapter 418; in 1970, chapter 655; in 1976, chapter 567; in 1984, chapter 675; in 1994, chapter 152<\/a>.<\/p>","references":false,"refers_to":[{"id":64678,"section_number":"36-85.3","catch_line":"Definitions","order_by":null,"url":"\/36-85.3\/"}],"permalink":{"id":257931,"object_type":"law","relational_id":67631,"identifier":"58.1-3521","token":"58.1\/III\/35\/6\/58.1-3521","url":"\/58.1-3521\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3521\/","token":"58.1\/III\/35\/6\/58.1-3521","dublin_core":{"Title":"Manufactured homes; proration of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3521","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in \u00a7 36-85.3<\/a>, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any property taxes which would have been collectible had such manufactured home been situated within such city or county on January 1 of that year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMANUFACTURED HOMES; PRORATION OF TAX (\u00a7 58.1-3521)\n\nNotwithstanding any other provision of this chapter, any city or county wherein\na manufactured home, as defined in \u00a7 36-85.3, is delivered or moved after\nJanuary 1, and used as a place of full-time residence by any person, may\nquarterly prorate any property taxes which would have been collectible had such\nmanufactured home been situated within such city or county on January 1 of that\nyear.\n\nHISTORY: Code 1950, \u00a7 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984,\nc. 675; 1994, c. 152.","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}}