West Virginia Code
Article 12. County and Municipal Development Authorities
§7-12-10. Property, Bonds and Obligations of Authority Exempt From Taxation

The authority shall be exempt from the payment of any taxes or fees to the state or any subdivision thereof or to any officer or employee of the state or other subdivision thereof. The property of the authority shall be exempt from all local and municipal taxes. Bonds, notes, debentures and other evidence of indebtedness of the authority are declared to be issued for a public purpose and to be public instrumentalities, and shall be exempt from taxes.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 12. County and Municipal Development Authorities

§7-12-1. Establishment Authorized; Name; Exceptions

§7-12-2. Purposes

§7-12-3. Management and Control of County Authority Vested in Board; Appointment and Terms of Members; Vacancies; Removal of Members

§7-12-3a. Management and Control of Municipal Authority Vested in Board; Appointment and Terms of Members; Vacancies; Removal of Members

§7-12-4. Qualifications of Members

§7-12-5. Compensation of Members; Expenses; Recusal of Member From Voting Where Conflict of Interest Involved

§7-12-6. Authority to Be a Public Corporation

§7-12-7. Powers Generally

§7-12-7a. Findings Respecting Necessity for Exercise of Right of Eminent Domain; Authorization to Exercise Right of Eminent Domain

§7-12-8. Incurring Indebtedness; Rights of Creditors

§7-12-9. Agreements in Connection With Obtaining Funds

§7-12-9a. Joint Undertakings by County Development Authorities

§7-12-9b. Joint Development Entities

§7-12-10. Property, Bonds and Obligations of Authority Exempt From Taxation

§7-12-11. Participation and Appropriations Authorized; Transfers and Conveyances of Property

§7-12-12. Contributions by County Commissions, Municipalities and Others; Funds and Accounts; Reports; Audit and Examination of Books, Records and Accounts

§7-12-13. Sale or Lease of Property; Reversion of Assets Upon Dissolution

§7-12-14. Employees to Be Covered by Workers' Compensation

§7-12-15. Liberal Construction of Article

§7-12-16. Provisions Severable