{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3901.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3901.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3901.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3901.html"}],"law_id":74330,"edition_id":1,"section_id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","history":"Code 1950, \u00a7 58-863; 1950, p. 35; 1952, c. 527; 1968, c. 628; 1984, c. 675; 1990, c. 152; 2009, cc. 501, 672.","full_text":"A\n\nEvery person owning or operating any apartment house or any office building or shopping center or any trailer camp or trailer court or marina or privately owned or operated airport in the Commonwealth shall, on or before February 1 of each year, upon request of the commissioner of the revenue of the county or city in which any such apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport is located, file with such commissioner of the revenue a list giving the name and address of every tenant of such apartment house, office building, shopping center, trailer camp, or trailer court, and the name and address of every person renting space in a marina for waterborne craft and at a privately owned or operated airport for airborne craft as of January 1 preceding. The governing body of any county adjoining a county having a population of more than 1,000 per square mile may require like information from any such person leasing houses for rent, and violation of any such ordinance requiring the same may be punished as hereinafter provided.B\n\nEvery property owners’ association established pursuant to the Property Owners’ Association Act (§ 55.1-1800 et seq.), condominium unit owners’ association established pursuant to the Virginia Condominium Act (§ 55.1-1900 et seq.), and proprietary lessees’ association established pursuant to the Virginia Real Estate Cooperative Act (§ 55.1-2100 et seq.) shall, upon the written request of the commissioner of the revenue, provide a list of the owners of the properties administered by such association, to the extent that the association maintains such a list, to the commissioner for use in administering local property taxes.C\n\nEvery person owning or operating any self-service storage facility, as defined in § 55.1-2900, that makes the outdoor common area of such facility available for storage of tangible personal property (including without limitation motor vehicles, trailers, and watercraft) on a rental or leased basis in the Commonwealth shall, on or before February 1 of each year, upon the written request of the commissioner of the revenue of the county or city in which such self-service storage facility is located, file with such commissioner of the revenue a list giving the name and address of every person renting or leasing space within the outdoor common area of such self-service storage facility as of January 1 preceding.D\n\nAny person failing to comply with this section shall be guilty of a Class 4 misdemeanor.","order_by":null,"text":{"0":{"id":267224,"text":"Every person owning or operating any apartment house or any office building or shopping center or any trailer camp or trailer court or marina or privately owned or operated airport in the Commonwealth shall, on or before February 1 of each year, upon request of the commissioner of the revenue of the county or city in which any such apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport is located, file with such commissioner of the revenue a list giving the name and address of every tenant of such apartment house, office building, shopping center, trailer camp, or trailer court, and the name and address of every person renting space in a marina for waterborne craft and at a privately owned or operated airport for airborne craft as of January 1 preceding. The governing body of any county adjoining a county having a population of more than 1,000 per square mile may require like information from any such person leasing houses for rent, and violation of any such ordinance requiring the same may be punished as hereinafter provided.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":267225,"text":"Every property owners’ association established pursuant to the Property Owners’ Association Act (§ 55.1-1800 et seq.), condominium unit owners’ association established pursuant to the Virginia Condominium Act (§ 55.1-1900 et seq.), and proprietary lessees’ association established pursuant to the Virginia Real Estate Cooperative Act (§ 55.1-2100 et seq.) shall, upon the written request of the commissioner of the revenue, provide a list of the owners of the properties administered by such association, to the extent that the association maintains such a list, to the commissioner for use in administering local property taxes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":267226,"text":"Every person owning or operating any self-service storage facility, as defined in § 55.1-2900, that makes the outdoor common area of such facility available for storage of tangible personal property (including without limitation motor vehicles, trailers, and watercraft) on a rental or leased basis in the Commonwealth shall, on or before February 1 of each year, upon the written request of the commissioner of the revenue of the county or city in which such self-service storage facility is located, file with such commissioner of the revenue a list giving the name and address of every person renting or leasing space within the outdoor common area of such self-service storage facility as of January 1 preceding.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":267227,"text":"Any person failing to comply with this section shall be guilty of a Class 4 misdemeanor.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13044,"edition_id":1,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258659,"object_type":"structure","relational_id":13044,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":59998,"structure_id":13044,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":69337,"structure_id":13044,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":84531,"structure_id":13044,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":72021,"structure_id":13044,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"previous_section":{"id":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},"next_section":{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3901\/","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 1952, chapter 527; in 1968, chapter 628; in 1984, chapter 675; in 1990, chapter 152; in 2009, chapters 501<\/a> and 672<\/a>.<\/p>","references":[{"id":81763,"section_number":"55.1-1209","catch_line":"Confidentiality of tenant records","order_by":null,"url":"\/55.1-1209\/"}],"refers_to":[{"id":65321,"section_number":"55.1-1800","catch_line":"Definitions","order_by":null,"url":"\/55.1-1800\/"},{"id":55215,"section_number":"55.1-1900","catch_line":"Definitions","order_by":null,"url":"\/55.1-1900\/"},{"id":58909,"section_number":"55.1-2100","catch_line":"Definitions","order_by":null,"url":"\/55.1-2100\/"},{"id":54991,"section_number":"55.1-2900","catch_line":"Definitions","order_by":null,"url":"\/55.1-2900\/"}],"permalink":{"id":258665,"object_type":"law","relational_id":74330,"identifier":"58.1-3901","token":"58.1\/III\/39\/1\/58.1-3901","url":"\/58.1-3901\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","dublin_core":{"Title":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3901","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every person owning or operating any apartment house or any office building or shopping center or any trailer camp or trailer court<\/span> or marina or privately owned or operated airport in the Commonwealth shall, on or before February 1 of each year, upon request of the commissioner of the revenue of the county or city in which any such apartment house, office building, shopping center, trailer camp, trailer court<\/span>, marina, or airport is located, file with such commissioner of the revenue a list giving the name and address of every tenant of such apartment house, office building, shopping center, trailer camp, or trailer court<\/span>, and the name and address of every person renting space in a marina for waterborne craft and at a privately owned or operated airport for airborne craft as of January 1 preceding. The governing body of any county adjoining a county having a population of more than 1,000 per square mile may require like information from any such person leasing houses for rent, and violation of any such ordinance<\/span> requiring the same may be punished as hereinafter provided. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Every property owners’ association established pursuant to the Property Owners’ Association Act (§ 55.1-1800<\/a> et seq.), condominium unit owners’ association established pursuant to the Virginia Condominium Act (§ 55.1-1900<\/a> et seq.), and proprietary lessees’ association established pursuant to the Virginia Real Estate Cooperative Act (§ 55.1-2100<\/a> et seq.) shall, upon the written request of the commissioner of the revenue, provide a list of the owners of the properties administered by such association, to the extent that the association maintains such a list, to the commissioner for use in administering local property taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every person owning or operating any self-service storage facility, as defined in § 55.1-2900<\/a>, that makes the outdoor common area of such facility available for storage of tangible personal property (including without limitation motor vehicles, trailers, and watercraft) on a rental or leased basis in the Commonwealth shall, on or before February 1 of each year, upon the written request of the commissioner of the revenue of the county or city in which such self-service storage facility is located, file with such commissioner of the revenue a list giving the name and address of every person renting or leasing space within the outdoor common area of such self-service storage facility as of January 1 preceding. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person failing to comply with this section shall be guilty of a Class 4 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPARTMENT HOUSE, OFFICE BUILDING, SHOPPING CENTER, TRAILER CAMP, TRAILER COURT,\nSELF-SERVICE STORAGE FACILITY, MARINA, AIRPORT, AND OTHER OWNERS OR OPERATORS TO\nFILE LISTS OF TENANTS (\u00a7 58.1-3901)\n\nA. Every person owning or operating any apartment house or any office building\nor shopping center or any trailer camp or trailer court or marina or privately\nowned or operated airport in the Commonwealth shall, on or before February 1 of\neach year, upon request of the commissioner of the revenue of the county or city\nin which any such apartment house, office building, shopping center, trailer\ncamp, trailer court, marina, or airport is located, file with such commissioner\nof the revenue a list giving the name and address of every tenant of such\napartment house, office building, shopping center, trailer camp, or trailer\ncourt, and the name and address of every person renting space in a marina for\nwaterborne craft and at a privately owned or operated airport for airborne craft\nas of January 1 preceding. The governing body of any county adjoining a county\nhaving a population of more than 1,000 per square mile may require like\ninformation from any such person leasing houses for rent, and violation of any\nsuch ordinance requiring the same may be punished as hereinafter provided.\n\nB. Every property owners’ association established pursuant to the Property\nOwners’ Association Act (§ 55.1-1800 et seq.), condominium unit\nowners’ association established pursuant to the Virginia Condominium Act\n(§ 55.1-1900 et seq.), and proprietary lessees’ association\nestablished pursuant to the Virginia Real Estate Cooperative Act (§\n55.1-2100 et seq.) shall, upon the written request of the commissioner of the\nrevenue, provide a list of the owners of the properties administered by such\nassociation, to the extent that the association maintains such a list, to the\ncommissioner for use in administering local property taxes.\n\nC. Every person owning or operating any self-service storage facility, as\ndefined in § 55.1-2900, that makes the outdoor common area of such facility\navailable for storage of tangible personal property (including without\nlimitation motor vehicles, trailers, and watercraft) on a rental or leased basis\nin the Commonwealth shall, on or before February 1 of each year, upon the\nwritten request of the commissioner of the revenue of the county or city in\nwhich such self-service storage facility is located, file with such commissioner\nof the revenue a list giving the name and address of every person renting or\nleasing space within the outdoor common area of such self-service storage\nfacility as of January 1 preceding.\n\nD. Any person failing to comply with this section shall be guilty of a Class 4\nmisdemeanor.\n\nHISTORY: Code 1950, \u00a7 58-863; 1950, p. 35; 1952, c. 527; 1968, c. 628; 1984, c.\n675; 1990, c. 152; 2009, cc. 501, 672.","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}}