West Virginia Code § 8-38-22

Exemption from taxation
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The revenue bonds and notes issued pursuant to this article and the income therefrom are
exempt from taxation except inheritance, estate and transfer taxes; and the real and
personal property which a municipality or district board acquires pursuant to the provisions
of this article are exempt from taxation by the state, or any county, municipality or other
levying body, as public property so long as the property is owned by the muenicipality or
district board.

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