WV HOAs are NOT required to pay common element (common areas) property tax. You cannot be taxed twice. The West Virginia Uniform Common Interest Ownership Act  (UCIOA) §36B-1-105 is specific about property tax assessments “prohibits separate tax or assessment” as well as the common elements property tax judgment Civil Action No. 09-C-117 is specific declared void and set aside commencing with the current tax year, 2009”. (you purchased your property with amenities, e.g. common elements and you pay an annual assessment to maintain them.)