                                 CODE OF VIRGINIA

PROPERTY TAXES ASSESSED ON INDIVIDUAL APARTMENTS (§ 55.1-2001)

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.

HISTORY: 1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.