West Virginia Constitution of 1872 Art. X, § 12. Nonprofit youth organization revenue exemption

Notwithstanding any provision of this Constitution to the contrary, real property in this state which is owned by a non-profit organization that has as its primary purpose the development of youth through adventure, educational or recreational activities for young people and others, which property contains facilities built at a cost of not less than $100,000,000 and which property is capable of supporting additional activities within the region and the State of West Virginia is exempt from ad valorem property taxation whether or not such property is used for the nonprofit organization's nonprofit purpose to generate revenue for the benefit of the non-profit organization subject to any requirements, limitations and conditions as may be prescribed by general law: Provided, That the tax exemption authorized by the provisions of this section shall not become effective until the Legislature adopts enabling legislation authorizing the exemption's implementation and concurrently prescribing requirements, limitations and conditions for the use of the tax exempt facility that protect local and regionally located businesses from use of the tax exempt facility in a manner that causes unfair competition and unreasonable loss of revenue to those businesses.