The county fire board is 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 county fire board is exempt from all local and municipal taxes. Bonds, notes, debentures and other evidence of indebtedness of the county fire board are declared to be issued for a public purpose and to be public instrumentalities and are exempt from taxes.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 17. County Fire Boards
§7-17-4. Management and Control Vested in the County Fire Association; Appointment
§7-17-5. Sale or Lease of Property; Reversion of Assets Upon Dissolution
§7-17-6. County Fire Board Creation and Management; Membership; Terms of Members; Vacancies
§7-17-7. Resident Requirement of County Fire Board Members; Municipality Location
§7-17-8. Compensation; Expenses
§7-17-9. Board to Be a Public Corporation
§7-17-12. County Fire Service Fees; Petition; Election; Dedication; and Amendment
§7-17-13. Incurring Indebtedness; Rights of Creditors
§7-17-14. Agreements in Connection With Obtaining Funds
§7-17-15. Property, Bonds and Obligations of Authority Exempt From Taxation
§7-17-16. Appropriations Authorized
§7-17-18. Sale or Lease of Property; Reversion of Assets Upon Dissolution