West Virginia Code § 18-11E-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 Marshall 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 or other
athletic facilities at Marshall University constitute the performance of essenetial
governmental functions, the board shall not be required to pay any taxes or assessments
upon any property acquired or used by the board or upon the income threrefrom. 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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