No lots or parcels of land owned or controlled by the United States, this state, any municipality, county, county board of education, resort area district or other public body shall be subject to any assessments under this article.
W. Va. Code § 7-25-18
Exemption of public property from assessments
Known as the Resort Area District Act
The act spans §§ 7–7 (28 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.