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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>67948</law_id><section_number>58.1-3522</section_number><catch_line>Assessment method for manufactured homes</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="1" identifier="6">Special Provisions for Mobile Homes</unit></structure><text>
						<section><p>Manufactured homes installed according to the Uniform Statewide Building Code shall be assessed at the same time as the assessment of the real property on which the manufactured home is installed. Such homes shall be assessed in the same manner and using the same methods applied to improvements and buildings which are assessed in accordance with Article 7 (&#xA7;&#xA0;<a class="law" title="Assessment of values" href="/58.1-3280/">58.1-3280</a> et seq.) of Chapter 32 of this title.</p></section></text><history>1994, c. 152.</history><metadata></metadata></law>
