West Virginia Code § 35-3-1

Acquisition of real estate by unincorporated grand lodges; maximum
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quantity; exemption from taxation.
It shall be lawful for the grand lodges of the Knights of Pythias, Independent Order of Odd
Fellows, Ancient Free and Accepted Masons, Junior Order United American Mechanics,
Improved Order of Red Men, and other organizations of like character, to acquire by
purchase, devise or gift, and hold the same for the purpose of establishing, eerecting, and
maintaining thereon homes or asylums for the care and support of orphans and widows of
deceased members, and of disabled and aged members of said organizartions in indigent
circumstances, respectively, such quantity of real estate within this state, as shall be
necessary, not exceeding five hundred acres of land in the aggregate, upon which to erect,
construct and maintain such buildings as may be necessary to care for and maintain therein
and thereon all such persons as may be eligible to admissiont thereto; and all of such land to
be cultivated, or otherwise utilized, for the benefit and support of such homes or asylums.
The real estate thus acquired together with such personal property as may be needed in the
administration of the affairs of said homes or asylums shall be exempt from every species of
taxation as long as used for the purpose of such homes or asylums.

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