WVC 13 - 2 H- 11
§13-2H-11. Exemption from taxation.
The lottery revenue bonds issued pursuant to this article and
the income therefrom are exempt from all taxation by the State of
West Virginia, or by any county, school district, municipality or
political subdivision thereof, except inheritance, estate and
transfer taxes; and the real and personal property which a county
commission, a municipality or board of education may acquire
pursuant to the provisions of this article shall be exempt from
taxation by the state, or any county, municipality or other levying
body, as public property, so long as the same is owned by such
county, municipality or board of education.
Note: WV Code updated with legislation passed through the 2012 1st Special Session