The 1970 federal census showed that there were 46,514 mobile units used as permanent dwellings in the Commonwealth of Virginia compared to only 17,257 units in 1960. An estimate prepared by the Division of Legislative Services shows the number of units to have increased to approximately 77,000 in 1974. Approximately 80% of all . new housing purchased in 1973 in Virginia and costing less than $20,000 were mobile homes. The mobile home industry has evolved, over the years, from producing "trailers" capable of being towed behind the family automobile and historically purchased by consumers not wishing to remain in one particular location for an extended period of time to luxurious "double-wide" mobile homes up to seventy feet in. length and twenty-four feet in width, capable of housing the average American family comfortably.

The taxation of mobile homes and mobile home parks has been a continuing source of controversy by owners, the industry and local commissioners of the revenue and assessors. As the number of mobile homes increased, the attitude of local residents towards mobile homes changed from that of apathy and complacency to an awareness and demand that mobile home owners pay a greater share of the tax burden than previously required.

Historically, mobile homes have been classified as personal property for taxation purposes and were required to be titled by the Division of Motor Vehicles. A special tax was levied on the sale and use of i:;uch homes in 1966 and taxes were placed on the owners of mobile home parks. The controversy arising from residents demanding more tax base from mobile homes and the owners of such homes demanding more equitable treatment in the levying of taxes culminated in the adoption of House Joint Resolution No. 106.

Pursuant to this directive, the Virginia Advisory Legislative Council, hereinafter referred to as the Council, appointed William V. Rawlings, a member of the Senate and the Council, to conduct a preliminary study and make recommendations concerning those issues presented in House Joint Resolution No. 106. Senator Madison E. Marye, a farmer and businessman from Shawsville; Delegate Lacey E. Putney, attorney at law from Bedford; Delegate Archibald A. Campbell, attorney at law from Wytheville; Rennie W. Bridgman, Commissioner of the Revenue from Dinwiddie; William H. Forst, State Tax Commissioner from Midlothian; Charles T. Moses, Jr., automobile dealer from Appomattox; and Marvin M. Parr, Executive Director, Virginia Manufactured Housing Association from Chesapeake served with Senator Rawlings on the Committee. Esson M. Miller, Jr. and Jill M. Pope served as Committee counsel and research associate, respectively. The Committee elected Mr. Putney to serve as Vice-Chairman. The Committee met numerous times at the State Capitol and conducted public hearings in Richmond and Roanoke.