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 110-3-18 - Public And Family Libraries
Current through Register Vol. XLI, No. 38, September 20, 2024
18.1. A parcel of realty and the buildings thereon are exempt from ad valorem property taxation if the primary and immediate use of the parcel, as a whole, is as a public or family library.
18.2. All books, manuscripts, musical scores, or other literary, scientific or artistic writings or materials and all desks, chairs, tables, cabinets, shelves, bookcases, audio-visual machines, counters, cases, racks and other personal property reasonably necessary to the maintenance or operation of a public or family library are exempt from ad valorem property taxation.
18.3. The exemption applies to a family library only if the materials housed in the physical structure are available for use by the general public.
18.4. A library will not lose its tax exempt status because it offers a book rental service for a nominal fee, makes a charge for overdue books, charges a nominal fee for copies of materials, etc. It is inherent in the tax exempt status that the library not be organized and operated for profit.
