                                 CODE OF VIRGINIA

ABSENCE FROM RESIDENCE (§ 58.1-3214)

The fact that persons who are otherwise qualified for tax exemption or deferral
by an ordinance promulgated pursuant to this article are residing in hospitals,
nursing homes, convalescent homes or other facilities for physical or mental
health care for extended periods of time shall not be construed to mean that the
real estate for which tax exemption or deferral is sought does not continue to
be the sole dwelling of such persons during such extended periods of other
residence so long as such real estate is not used by or leased to others for
consideration.

HISTORY: Code 1950, § 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616;
1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774,
776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673;
1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 2012, cc. 476, 507.