WVC 20 - 5 - 6
§20-5-6. Tax exemption.
The exercise of the powers granted to the director herein will
be in all respects for the benefit of the people of the state, for
the improvement of their health, safety, convenience and welfare
and for the enhancement of their recreational opportunities and is
a public purpose. As the operation and maintenance of park
development projects will constitute the performance of essential
government functions, the director shall not be required to pay any
taxes or assessments upon any park development projects or upon any
property acquired or used by the director or upon the income
therefrom, other than taxes collected from the consumer pursuant to
article fifteen, chapter eleven of this code. The bonds and notes
and all interest and income thereon shall be exempt from all
taxation by this state or any county, municipality, political
subdivision or agency thereof, except inheritance taxes.