WVC 15 - 6 - 18
§15-6-18. Exemption of armories, etc., from taxation.
The exercise of the powers granted in this article will be
in all respects for the benefit of the people of this state, and,
as the construction, acquisition, improvement, operation and
maintenance of armories will constitute the performance of
essential governmental functions, the board shall not be required
to pay any taxes or assessments upon any armory or any property
acquired or used by the board under the provisions of this
article or upon the income therefrom, and the bonds issued under
the provisions of this article, their transfer and the income
therefrom, including any profit made on the sale thereof, shall
at all times be exempt from taxation within the state.
Note: WV Code updated with legislation passed through the 2012 1st Special Session