No lots or parcels of land owned or controlled by the United States, this state, any municipality, county, Board of Education or other public body shall be subject to any assessments.
W. Va. Code § 16-13E-9
Exemption of public property from assessments
Known as the West Virginia Community Enhancement Act
The act spans §§ 16-13E-1 to 16-13E-9 (15 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.