W. Va. Code R. § 110-3-25

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

Section 110-3-25 - House Of Refuge And Lunatic And Orphan Asylums

25.1. House of refuge.

25.1.1. A house of refuge is exempt from ad valorem property taxation if such house of refuge is operated for charitable purposes in accordance with Section 19 of these regulations or is exempt state, county or municipal property and property of the United States or otherwise exempt public property in with these regulations.

25.1.2. For example: A community shelter for battered or abused women is a house of refuge within the meaning of this section.

25.1.3. A Salvation Army mission providing food and living quarters to destitute people is a house of refuge within the meaning of this section.

25.2. Lunatic or orphan asylum.

25.2.1. A lunatic asylum is exempt from ad valorem property taxation if such lunatic asylum is operated for charitable purposes in accordance with Section 19 of these regulations or is exempt state, county or municipal property or property of the United States or otherwise exempt public property in accordance with these regulations.

25.2.2. An orphan asylum is exempt from ad valorem property taxation if such orphan asylum is operated for charitable purposes in accordance with Section 19 of these regulations, is an educational institution in accordance with Section 16 of these regulations or is exempt state, county or municipal property or property of the United States or otherwise exempt public property in accordance with these regulations.

W. Va. Code R. § 110-3-25