West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03 - Exemption Of property from ad valorem property taxation
- Section 110-3-1 - General
- Section 110-3-2 - Definitions
- Section 110-3-3 - Constitutional Authority
- Section 110-3-4 - Statutory Exemptions From AdValorem Property Taxes
- Section 110-3-5 - Ruling By The County Assessor
- Section 110-3-6 - Tax Commissioner's Ruling
- Section 110-3-7 - Appeal
- Section 110-3-8 - Property Belonging To The United States
- Section 110-3-9 - Property Belonging Exclusively To The State
- Section 110-3-10 - Property Belonging Exclusively To Any County, District, City, Village Or Town In This State And Used For Public Purposes
- Section 110-3-11 - Property Located In This State Belonging To Any City, Town, Village, County OrOther Political Subdivision Of Another State, AndUsed For Public Purposes
- Section 110-3-12 - Places Of Divine Worship
- Section 110-3-13 - Parsonages, Household Goods And Furniture
- Section 110-3-14 - Mortgages, Bonds, And Other Evidence Of Indebtedness In The Hands Of Bona Fide Owners And Holders Sold By Churches And Religious Societies For The Purpose Of Securing Money To Be Used In The Erection Of Church Buildings Used Exclusively For Divine Worship
- Section 110-3-15 - Cemeteries
- Section 110-3-16 - Property Belonging To, Or Held In Trust For, Colleges, Seminaries, Academies And Free Schools, If Used For Educational, Literary Or Scientific Purposes, Including Books, Apparatus, Annuities And Furniture
- Section 110-3-17 - Property Belonging To, Or Held In Trust For Colleges Or Universities Located In West Virginia, Or Any Public Or Private Nonprofit Foundation Or Corporation Which Receives Contributions Exclusively For Such College Or University, If The Property Or Dividends, Interest, Rents Or Royalties Derived Therefrom Are Used Or Devoted To Educational Purposes Of Such College Or University
- Section 110-3-18 - Public And Family Libraries
- Section 110-3-19 - Property Used For Charitable Purposes, And Not Held Or Leased Out For Profit
- Section 110-3-20 - Property Used For Area Economic Development Purposes By Nonprofit Corporations When Such Property Is Not Leased For Profit
- Section 110-3-21 - Real Estate Not Exceeding One Half Acre In Extent, And The Buildings Thereon, And Used Exclusively By Any College Or University Society As A Literary Hall, Or As A Dormitory Or Club Room If Not Leased Or Otherwise Used With A View To Profit
- Section 110-3-22 - Property Belonging To Benevolent Associations, Not Conducted For Private Profit
- Section 110-3-23 - Property Belonging To Any Public Institution For The Education Of The Deaf, Dumb, Or Blind
- Section 110-3-24 - Charitable Hospitals
- Section 110-3-25 - House Of Refuge And Lunatic And Orphan Asylums
- Section 110-3-26 - Homes For Children Or For The Aged, Friendless, Or Infirm, Not Conducted For Private Profit
- Section 110-3-27 - Fire Engines And Implements For Extinquishing Fires, And Property Used Exclusively For The Safekeeping Thereof, And For The Meeting Of Fire Companies
- Section 110-3-28 - Property On Hand To Be Used In The Subsistence Of Livestock On Hand At The Commencement Of The Assessment Year
- Section 110-3-29 - Household Goods And Personal Effects
- Section 110-3-30 - Bank Deposits And Money
- Section 110-3-31 - Household Goods Not Held Or Used For Profit
- Section 110-3-32 - Personal Effects Not Held Or Used For Profit
- Section 110-3-33 - Dead Victuals
- Section 110-3-34 - Property Used For The Public Purposes Of Distributing Water Or Providing Sewer Services By A Duly Chartered Nonprofit Corporation When Such Property Is Not Held, Leased Out, Or Used For Profit
- Section 110-3-35 - Other Property Exempt By Law
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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