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Carroll County, VA
 
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An annual license fee may be established by the Board of Supervisors for each manufactured home. The license fee shall be for the calendar year of January 1 through December 31 and will not be prorated for any part of the licensing year. The fee shall be payable by the manufactured home owner within a ten-day period after such manufactured home is placed in a manufactured home park during the licensing year.
Annual license fees may be established by the Board of Supervisors for each manufactured home park and/or for each manufactured home lot within the park. The license fee shall be for the calendar year of January 1 through December 31 and will not be prorated for any part of the licensing year. The fees shall be payable when the certificate of occupancy is issued.
A placement fee for manufactured homes may be established by the Board of Supervisors. This fee shall be charged for manufactured homes to be located within the County and for each relocation. The fee shall be paid when the manufactured home is inspected.
The owner of any manufactured home moving the manufactured home into the County for use rather than for sale shall, within 10 days after moving said manufactured home, notify the Commissioner of Revenue of Carroll County of his name, address, and description and location of said manufactured home. No manufactured home which has been in use as a place of residence or office shall be moved from the County until the owner has paid the County all property taxes assessed or assessable against said manufactured home.
There shall be a charge of $15 per manufactured home lot for the examination and approval or disapproval of every small manufactured home park plat containing four new lots or less, for both preliminary and final, reviewed by the agent. There shall be a charge in the amount of $150 for the examination and approval or disapproval of every other manufactured home park plat, both for preliminary and final, plus a charge of $25 per lot described thereon. At the time of filing the preliminary plat, the manufactured home park developer shall deposit the required fee with the agent. The plat shall not be processed for approval or disapproval until the required fees have been paid.