W. Va. Code R. § 110-3-18

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-3-18 - Public And Family Libraries

18.1. A parcel of realty and the buildings thereon are exempt from ad valorem property taxation if the primary and immediate use of the parcel, as a whole, is as a public or family library.

18.2. All books, manuscripts, musical scores, or other literary, scientific or artistic writings or materials and all desks, chairs, tables, cabinets, shelves, bookcases, audio-visual machines, counters, cases, racks and other personal property reasonably necessary to the maintenance or operation of a public or family library are exempt from ad valorem property taxation.

18.3. The exemption applies to a family library only if the materials housed in the physical structure are available for use by the general public.

18.4. A library will not lose its tax exempt status because it offers a book rental service for a nominal fee, makes a charge for overdue books, charges a nominal fee for copies of materials, etc. It is inherent in the tax exempt status that the library not be organized and operated for profit.

W. Va. Code R. § 110-3-18