West Virginia § 17-27-17 - 17-27-17. Exemptions from taxation.
Full text of West Virginia West Virginia Code § 17-27-17 — 17-27-17. Exemptions from taxation., with citation guidance and answers to common questions.
§ 17-27-17. 17-27-17. Exemptions from taxation.
(a) The exercise of the powers granted in this article will be in all respects for the benefit of the people of this state, for the improvement of their health, safety, convenience and welfare and for the enhancement of their residential, agricultural, recreational, economic, commercial and industrial opportunities and is a public purpose. As the construction, acquisition, improvement, operation and maintenance of qualifying transportation facilities will constitute the performance of essential governmental functions, a developer is not required to pay any taxes or assessments upon any qualifying transportation facility or any property acquired or used by the developer under the provisions of this article or upon the income therefrom, other than taxes collected from the consumer pursuant to article fifteen, chapter eleven of this code.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 17-27-17
What does West Virginia Code § 17-27-17 cover?
Section 17-27-17 ("17-27-17. Exemptions from taxation.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 17-27-17?
A common citation format is "West Virginia Code § 17-27-17" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 17-27-17 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.