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 110-3-23 - Property Belonging To Any Public Institution For The Education Of The Deaf, Dumb, Or Blind
Universal Citation: 110 WV Code of State Rules 110-3-23
Current through Register Vol. XLI, No. 38, September 20, 2024
23.1. Property belonging to any public institution for the education of the deaf, dumb, or blind is exempt from ad valorem property taxation if such property is primarily and immediately used for charitable purposes in accordance with Section 19 of these regulations, or for educational purposes in accordance with Section 16 of these regulations.
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