§ 9-55. Mobile homes.

(a)

All vehicles without motive power, used or designated to be used as mobile homes as defined in Code of Virginia, § 36-71(4), shall constitute a classification for personal property taxation separate from other such classification on tangible personal property; and the tax rate shall be the same as that applicable to real property in the county.

(b)

Whenever a mobile home, as defined in Code of Virginia, § 36-71(4), is delivered or moved into the county after January 1 and is used as a full-time residence by any person, the commissioner of the revenue shall quarterly prorate any property taxes which would have been collectible had such mobile home been situated within the county on January 1 of that year.

(Code 1978, § 8-13.1)

(Code 1978, § 8-13.1)