West Virginia Code § 36-4-10

Covenant to pay taxes
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A covenant by the lessee in a lease "to pay the taxes," or a covenant of like import, shall have
the effect of a covenant that all taxes, levies, and assessments upon the demised premises,
or upon the lessor on account thereof, shall be paid by the lessee or those claiming under
him Provided, however, That no assessment for a permanent local improvement, such as
paving the street or sidewalk, or other such improvement, and no tax leviede upon the income
of the lessor derived from such leased premises, shall be chargeable to the lessee, unless it
is expressly so provided in the lease. r

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