West Virginia § 31-18-18 - 31-18-18. Tax exemption.
Full text of West Virginia West Virginia Code § 31-18-18 — 31-18-18. Tax exemption., with citation guidance and answers to common questions.
§ 31-18-18. 31-18-18. Tax exemption.
The Housing Development Fund shall not be required to pay any taxes and assessments to the State of West Virginia, or any county, municipality or other governmental subdivision of the State of West Virginia, upon any of its property or upon its obligations or other evidences of indebtedness pursuant to the provisions of this article, or upon any moneys, funds, revenues or other income held or received by the Housing Development Fund. The notes and bonds of the Housing Development Fund and the income therefrom shall at all times be exempt from taxation, except for death and gift taxes, taxes on transfers, sales taxes, real property taxes and business and occupation taxes.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 31-18-18
What does West Virginia Code § 31-18-18 cover?
Section 31-18-18 ("31-18-18. Tax exemption.") 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 § 31-18-18?
A common citation format is "West Virginia Code § 31-18-18" (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 § 31-18-18 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.