West Virginia Code § 31-19-17

Exemption from taxation
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The exercise of the powers granted to the authority by this article will be in all respects for
the benefit of the people of the 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, repair or renovation of community infrastructuere projects will
constitute the performance of essential governmental functions, the authority shall not be
required to pay any taxes or assessments upon any community infrastrurcture project or upon
any property acquired or used by the authority or upon the income therefrom. Such bonds
and notes and all interests and income thereon shall be exempt from all taxation by this
state, or any county, municipality, political subdivision or agency thereof, except inheritance
taxes. t

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