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 110-3-27 - Fire Engines And Implements For Extinquishing Fires, And Property Used Exclusively For The Safekeeping Thereof, And For The Meeting Of Fire Companies

27.1. All fire engines, implements for extinquishing fires, all equipment which is used by firemen in conjunction with their job and all real estate upon which fire houses are located is exempt from ad valorem property tax if such property is used exclusively for a charitable purpose in accordance with Section 19 of these regulations or is exempt state, county or municipal property or property of the United States or otherwise exempt public property in accordance with these regulations.

27.2. To the extent that a private corporation maintains at a manufacturing facility, or other facility of business, a separate structure which houses one or more fire engines and to the extent that such structure and only that structure has been divided from the remainder of the business facility, such structure is exempt.

27.3. If a private person, whether an individual, a corporation or otherwise, is in the business of selling, leasing, repairing or servicing equipment used for extinguishing fires, the exemption provided herein shall not apply to any such equipment which is intended to be used by a client or customer of the business.