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.
Structure West Virginia Code
§15-6-1. Legislative Purpose and Authority
§15-6-2. Armory Board Revenue Bonds Not to Constitute State Debt, etc.
§15-6-4. State Armory Board -- Generally
§15-6-5. State Armory Board -- Duties
§15-6-6. State Armory Board -- Powers
§15-6-6a. Transfer of Powers and Duties to the Adjutant General
§15-6-7. State Armory Board -- Authority to Issue Revenue Bonds
§15-6-8. State Armory Board -- Trustee of Holders of Revenue Bonds
§15-6-9. Application of Proceeds of Bonds, Grants and Appropriations
§15-6-10. Rentals and Other Revenues From Armories
§15-6-11. Authority of Board to Pledge Revenues as Security
§15-6-12. Title to Armory Property, etc., to Vest in State
§15-6-13. Lease of Armory or Armory Facilities by Adjutant General
§15-6-14. Acquisition of Property for Armory Projects; Condemnation
§15-6-15. Preliminary Expenses of Armory Projects
§15-6-16. County or Municipal Aid for Armory Purposes
§15-6-17. Disposition of Abandoned and Unsuitable Armories or Armory Facilities
§15-6-18. Exemption of Armories, etc., From Taxation