A covenant by the lessee in a lease "to pay the taxes," or a covenant of like import, shall have the effect of a covenant that all taxes, levies, and assessments upon the demised premises, or upon the lessor on account thereof, shall be paid by the lessee or those claiming under him Provided, however, That no assessment for a permanent local improvement, such as paving the street or sidewalk, or other such improvement, and no tax levied upon the income of the lessor derived from such leased premises, shall be chargeable to the lessee, unless it is expressly so provided in the lease.
Structure West Virginia Code
Chapter 36. Estates and Property
§36-4-1. Effect of Covenant in a Deed
§36-4-6. Freedom From Encumbrances
§36-4-7. Special Covenant Against Encumbrances
§36-4-9. Covenant to Pay Rents
§36-4-9b. Release of Terminated, Expired or Canceled Oil or Natural Gas Leases
§36-4-10. Covenant to Pay Taxes
§36-4-11. Covenant Against Assignment
§36-4-12. Covenant for Repairs
§36-4-13. Effect of Destruction of Buildings
§36-4-14. Covenant for Quiet Enjoyment
§36-4-15. Covenant for Reentry for Default of Lessee
§36-4-16. Covenants Shall Run With Land
§36-4-17. Construction of Covenants