58.1-3214 - Absence from residence.
§ 58.1-3214. Absence from residence.
The fact that persons who are otherwise qualified for tax exemption ordeferral by an ordinance promulgated pursuant to this article are residing inhospitals, nursing homes, convalescent homes or other facilities for physicalor mental care for extended periods of time shall not be construed to meanthat the real estate for which tax exemption or deferral is sought does notcontinue to be the sole dwelling of such persons during such extended periodsof other residence so long as such real estate is not used by or leased toothers for consideration.
(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.)