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 110-3-8 - Property Belonging To The United States
Current through Register Vol. XLI, No. 38, September 20, 2024
8.1. All real and personal property belonging to the United States of America, other than property permitted by the United States to be taxed under state law, is exempt from ad valorem property taxation.
8.2. This exemption applies to public corporations and other agencies created by the federal government for executing national objects and purposes, so long as exemption is provided in the legislation establishing the federal agency or public corporation.
8.3. This exemption does not extend to a private corporation employed by the government.
8.4. Congress may exempt private corporations from taxation which will prevent or impede services which such private corporations provide but such exemption must be specifically stated by Congress in legislation. Absent such legislation, no exemption may be claimed.
8.5. Federal lands sold to private persons with title retained by the government to secure future payments of the purchase money remain exempt so long as the government's lien remains unsatisfied.
8.6. Property owned by private persons but leased to or used by the federal government is not exempt to the owner.
8.7. The leasehold interest in property belonging to the United States and which is owned by a private or otherwise nonpublic entity is not exempt from ad valorem property taxation.
