The revenue bonds and notes issued pursuant to this article and the income therefrom are exempt from taxation except inheritance, estate and transfer taxes; and the real and personal property which a county commission or district board acquires pursuant to the provisions of this article are exempt from taxation by the state, or any county, municipality or other levying body, as public property so long as the property is owned by the county commission or district board.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 22. County Economic Opportunity Development Districts
§7-22-2. Legislative Findings and Declaration of Purpose
§7-22-4. Authorization to Create Economic Opportunity Development Districts
§7-22-5. Development Expenditures
§7-22-7a. Base Tax Revenue Amount
§7-22-8. Establishment of the Economic Opportunity Development District Fund
§7-22-9. Authorization to Levy Special District Excise Tax
§7-22-11. District Board; Duties
§7-22-12. Special District Excise Tax Authorized
§7-22-13. Requisition of District Subaccount Funds
§7-22-14. Modification of Included Area; Notice; Hearing
§7-22-15. Abolishment and Dissolution of District; Notice; Hearing
§7-22-16. Bonds Issued to Finance Economic Opportunity Development District Projects
§7-22-20. Use of Proceeds From Sale of Bonds
§7-22-21. Bonds Made Legal Investments
§7-22-22. Exemption From Taxation