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 110-3-11 - Property Located In This State Belonging To Any City, Town, Village, County OrOther Political Subdivision Of Another State, AndUsed For Public Purposes

11.1. Property located in the State of West Virginia belonging to any city, town, village, county or other political subdivision of another State, and used for public purposes is exempt from ad valorem property taxation.

11.2. Property belonging exclusively to any county, district, city, village or town of another state which is rented or leased to a private or nonpublic entity is not being used for public purposes and therefore, is subject to ad valorem property taxation.