WEST VIRGINIA CODE
WVC 7-17-15
§7-17-15. Property, bonds and obligations of authority exempt from
taxation.
The county fire board is exempt from the payment of any taxes
or fees to the state or any subdivision thereof or to any officer
or employee of the state or other subdivision thereof. The
property of the county fire board is exempt from all local and
municipal taxes. Bonds, notes, debentures and other evidence of
indebtedness of the county fire board are declared to be issued for
a public purpose and to be public instrumentalities and are exempt
from taxes.
Note: WV Code updated with legislation passed through the 2012 1st Special Session