Virginia Code § 55-79.14 - Laws relating to exemptions made applicable; property taxes assessed on individual apartment...

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§ 55-79.14. Laws relating to exemptions made applicable; property taxes assessed on individual apartments.

The laws relating to exemptions as set out in Title 34 shall be applicable to the individual apartments which shall have the benefit of said exemption in those cases the same as in ownership of any other property. Property taxes assessed by the Commonwealth or by any municipality shall be assessed on and collected on the individual apartments and not on the property, building or buildings as a whole.

(1962, c. 627, § 14; 1966, c. 683.)