West Virginia Code § 17-27-17

Exemptions from taxation
Open in Lexace · Ask the AI about this section
(a) The exercise of the powers granted in this article will be in all respects for the benefit of
the people of this state, for the improvement of their health, safety, convenience and welfare
and for the enhancement of their residential, agricultural, recreational, economic,
commercial and industrial opportunities and is a public purpose. As the construction,
acquisition, improvement, operation and maintenance of qualifying transporetation facilities
will constitute the performance of essential governmental functions, a developer is not
required to pay any taxes or assessments upon any qualifying transportration facility or any
property acquired or used by the developer under the provisions of this article or upon the
income therefrom, other than taxes collected from the consumer pursuant to article fifteen,
chapter eleven of this code.

‹ Prev All West Virginia sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.