                                 CODE OF VIRGINIA

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 (§ 58.1-3901)

A. 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.

B. Every property owners&#8217; association established pursuant to the Property
Owners&#8217; Association Act (&#xA7; 55.1-1800 et seq.), condominium unit
owners&#8217; association established pursuant to the Virginia Condominium Act
(&#xA7; 55.1-1900 et seq.), and proprietary lessees&#8217; association
established pursuant to the Virginia Real Estate Cooperative Act (&#xA7;
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. Every person owning or operating any self-service storage facility, as
defined in &#xA7; 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. Any person failing to comply with this section shall be guilty of a Class 4
misdemeanor.

HISTORY: Code 1950, § 58-863; 1950, p. 35; 1952, c. 527; 1968, c. 628; 1984, c.
675; 1990, c. 152; 2009, cc. 501, 672.