(A) No structure or building shall be exempt from the fees imposed by this subchapter, whether the title or ownership thereof and therein be vested in the United States of America, the state or any political subdivision thereof, or whether the property is used for educational, literary, scientific, religious, charitable or cemetery purposes, or otherwise be exempt from the payment of real property taxes under the provisions of Article X of the West Virginia Constitution.
(B) Residential property owners and tenants of rental properties may apply for hardship reductions and/or exemptions from this fee by following procedures that may be adopted or amended from time to time by the Council via resolution.
(Ord. 178, passed 6-19-2014; Ord. 208, passed 3-17-2016)