West Virginia Code § 18-11D-13

Exemption from taxation
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The exercise of the powers granted to the board by this article will be in all respects for the
benefit of the students and the faculty and other employees at West Virginia University and
the other people of the state, for the improvement of their safety, convenience and welfare,
and is a public purpose. As the operation and maintenance of the football stadium, the
athletic facilities building and related facilities at West Virginia University ceonstitute the
performance of essential governmental functions, the board shall not be required to pay any
taxes or assessments upon any property acquired or used by the boardr or upon the income
therefrom. All bonds and notes of the state issued by the board, and all interest and income
thereon, shall be exempt from all taxation by the state and any county, municipality, political
subdivision or agency thereof, except inheritance taxes.

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