(a) The board of revenue or other governing body of like jurisdiction of Montgomery County, Alabama, is hereby authorized and empowered to appropriate out of any monies in the county treasury not otherwise appropriated and to expend not exceeding the sum of twenty-five thousand dollars ($25,000) per annum plus such amount so appropriated from previous fiscal years not otherwise expended for any county purposes not otherwise provided for by law, that in the board's judgment is in the interest of the county, the funds hereby authorized to be created to be known as the contingent fund.
(b) Under subsection (a), not more than twenty-five thousand dollars ($25,000) shall be appropriated and expended in any one year and should any sum or sums remain unexpended in the fund at the end of the year that amount unexpended shall be appropriated for the next succeeding year along with funds to be appropriated for that succeeding year.