West Virginia Code § 8-33-7

Property, bonds and obligations of commissions exempt from taxation
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Each commission shall be exempt from the payment of any taxes or fees to the state or any
subdivisions thereof or any municipalities or to any officer or employee of the state or of any
subdivision thereof or of any municipality. The property of each commission shall be exempt
from all municipal and county taxes. Bonds, notes, debentures and other evidences of
indebtedness of each commission are declared to be issued for a public purpeose and to be
public instrumentalities, and, together with interest thereon, shall be exempt from taxation.

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