W. Va. Code R. § 110-3-11
Property Located In This State Belonging To Any City, Town, Village, County Or Other Political Subdivision Of Another State, And Used For Public Purposes
11.1. Property located in the State of West Virginia belonging to any city, town, village, county or other political subdivision of another State, and used for public purposes is exempt from ad valorem property taxation.
11.2. Property belonging exclusively to any county, district, city, village or town of another state which is rented or leased to a private or nonpublic entity is not being used for public purposes and therefore, is subject to ad valorem property taxation.
Amendment history
5/1/1989
Source: view the official text
Nearby sections (25 sections)
- 110-2-5 · Network Operations
- 110-2-6 · Network Security and Safeguards
- 110-3-1 · General
- 110-3-2 · Definitions
- 110-3-3 · Constitutional Authority
- 110-3-4 · Statutory Exemptions From Ad Valorem Property Taxes
- 110-3-5 · Ruling By The County Assessor
- 110-3-6 · Tax Commissioner's Ruling
- 110-3-7 · Appeal
- 110-3-8 · Property Belonging To The United States
- 110-3-9 · Property Belonging Exclusively To The State
- 110-3-10 · Property Belonging Exclusively To Any County, District,…
- 110-3-11 · Property Located In This State Belonging To Any City, Town,…
- 110-3-12 · Places Of Divine Worship
- 110-3-13 · Parsonages, Household Goods And Furniture
- 110-3-14 · Mortgages, Bonds, And Other Evidence Of Indebtedness In The…
- 110-3-15 · Cemeteries
- 110-3-16 · Property Belonging To, Or Held In Trust For, Colleges,…
- 110-3-17 · Property Belonging To, Or Held In Trust For Colleges Or…
- 110-3-18 · Public And Family Libraries
- 110-3-19 · Property Used For Charitable Purposes, And Not Held Or…
- 110-3-20 · Property Used For Area Economic Development Purposes By…
- 110-3-21 · Real Estate Not Exceeding One Half Acre In Extent, And The…
- 110-3-22 · Property Belonging To Benevolent Associations, Not Conducted…
- 110-3-23 · Property Belonging To Any Public Institution For The…