58.1-3901 - 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. Apartment house, office building, shopping center, trailer camp,trailer court, self-service storage facility, marina, airport, and otherowners or operators to file lists of tenants.
A. Every person owning or operating any apartment house or any officebuilding or shopping center or any trailer camp or trailer court or marina orprivately owned or operated airport in the Commonwealth shall, on or beforeFebruary 1 of each year, upon request of the commissioner of the revenue ofthe 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 addressof every tenant of such apartment house, office building, shopping center,trailer camp, or trailer court, and the name and address of every personrenting space in a marina for waterborne craft and at a privately owned oroperated airport for airborne craft as of January 1 preceding. The governingbody of any county adjoining a county having a population of more than 1,000per square mile may require like information from any such person leasinghouses for rent, and violation of any such ordinance requiring the same maybe punished as hereinafter provided.
B. Every property owners' association established pursuant to the PropertyOwners' Association Act (§ 55-508 et seq.), condominium unit owners'association established pursuant to the Condominium Act (§ 55-79.39 et seq.),and proprietary lessees' association established pursuant to the VirginiaReal Estate Cooperative Act (§ 55-424 et seq.) shall, upon the writtenrequest of the commissioner of the revenue, provide a list of the owners ofthe properties administered by such association, to the extent that theassociation maintains such a list, to the commissioner for use inadministering local property taxes.
C. Every person owning or operating any self-service storage facility, asdefined in § 55-417, that makes the outdoor common area of such facilityavailable for storage of tangible personal property (including withoutlimitation motor vehicles, trailers, and watercraft) on a rental or leasedbasis in the Commonwealth shall, on or before February 1 of each year, uponthe written request of the commissioner of the revenue of the county or cityin which such self-service storage facility is located, file with suchcommissioner of the revenue a list giving the name and address of everyperson renting or leasing space within the outdoor common area of suchself-service storage facility as of January 1 preceding.
D. Any person failing to comply with this section shall be guilty of a Class4 misdemeanor.
(Code 1950, § 58-863; 1950, p. 35; 1952, c. 527; 1968, c. 628; 1984, c. 675;1990, c. 152; 2009, cc. 501, 672.)