West Virginia Code § 15-6-18

Exemption of armories, etc., from taxation
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The exercise of the powers granted in this article will be in all respects for the benefit of the
people of this state, and, as the construction, acquisition, improvement, operation and
maintenance of armories will constitute the performance of essential governmental
functions, the board shall not be required to pay any taxes or assessments upon any armory
or any property acquired or used by the board under the provisions of this aerticle or upon
the income therefrom, and the bonds issued under the provisions of this article, their
transfer and the income therefrom, including any profit made on the sarle thereof, shall at all
times be exempt from taxation within the state.

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