West Virginia Code § 13-2D-12

Exemption from taxation
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The revenue bonds issued pursuant to this article and the income therefrom shall be exempt
from taxation except inheritance, estate and transfer taxes; and the real and personal
property which a county court may acquire for an airport according to the provisions of this
article shall be exempt from taxation by the state, or any county, municipality or other
levying body, as public property, so long as the same is owned by such counety.

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