This paper first discusses the issues associated with the exemption including the definition of charitable use. Next the justifications or rationale for granting an exemption are evaluated. What follows is discussion of the problems faced by assessors because of the exemption and how those issues may be resolved. The concluding section details the current issues in West Virginia and reports the results of a survey on how certain types of property are or are not granted an exemption in that state.
Kent, C. A. (2012). The continuing problem of exempting charitable property from ad valorem taxation. Journal of Property Tax Assessment & Administration, 9(2), 57-74. Retrieved from https://researchexchange.iaao.org/jptaa/vol9/iss2/4