§ 55.1-2001. (Effective October 1, 2019) Property taxes assessed on individual apartments
VA Code § 55.1-2001 (2019) (N/A)
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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.
1962, c. 627, § 14, § 55-79.14; 1966, c. 683; 2019, c. 712.