In addition to all other powers and duties now conferred by law upon county courts, such courts are hereby authorized and empowered to create and establish, by proper order, special funds to be used for any purpose which such courts now or hereafter may by the provisions of chapter seven or article eleven, chapter eight of this code be authorized to accomplish.
Such courts are hereby authorized to allocate to and transfer into any special fund created pursuant to the provisions of this section, such sums raised by tax levies pursuant to the provisions of article eight, chapter eleven of this code, and such amounts of unexpended or surplus moneys in the county general fund or in any other special fund as they shall deem proper.
Expenditures from any special fund created pursuant to the provisions of this section shall be made only for the purpose for which the special fund was created and established: Provided, That in the event of a necessity or emergency the county court, by unanimous vote thereof and upon approval of the State Tax Commissioner, shall be empowered to transfer funds from any such special fund to the county general fund.
When the particular purpose for which any special fund created pursuant to the provisions of this section has been accomplished or completed, the county court may transfer any balance remaining therein to the general county fund.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 1. County Commissions Generally
§7-1-1. County Commissions Corporations; How Constituted; Election of President
§7-1-1b. Legislative Findings; Qualifications for County Commissioners
§7-1-3. Jurisdiction, Powers and Duties
§7-1-3bb. Levy For, Establishment and Operation of Sheltered Workshops; Financial Aid
§7-1-3d. Levy For, Establishment, and Operation of Fire Prevention Units; Financial Aid
§7-1-3e. Acquisition of Land For, and Operation Of, Public Refuse Dumps and Sanitary Landfills
§7-1-3ee. Providing for Payment of Service Fees at Banking Institutions
§7-1-3f. Establishment and Operation of Garbage and Refuse Collection and Disposal Services
§7-1-3g. Acquisition, Operation, and Maintenance of Sewerage Systems and Sewage Plants
§7-1-3gg. Lease Agreements for Equipment or Materials With Option to Cancel or Renew
§7-1-3i. County Commission May Cooperate With Other Governmental Units
§7-1-3k. Authority to Lease, Rent or Permit the Use of County Property
§7-1-3kk. Authority to Provide for the Elimination of Hazards to Public Health and Safety; Penalty
§7-1-3m. Authority to Employ, Fix Compensation for and Discharge Personnel
§7-1-3mm. Transfer of Development Rights in Growth Counties
§7-1-3n. Authority of Certain Counties as to Building and Housing Codes; State Building Code
§7-1-3oo. Authority to Enter Into Energy-Savings Contracts
§7-1-3p. Authority to Require Permits for Mobile Homes or House Trailers; Penalty
§7-1-3pp. Additional Powers and Duties of Commission; Areas of Special or Unique Interest
§7-1-3rr. Accessible County Records; Required Information
§7-1-3s. Authority to Govern Traffic and Parking; Rules and Regulations; Penalties
§7-1-3tt. Restriction on the Regulation of Trades, Occupations, and Professions
§7-1-3u. Authority of Counties and Municipalities to Treat Streams to Prevent Floods
§7-1-3x. County Information Referral Service
§7-1-3y. Authority to Grant Funds to Nutrition Programs
§7-1-3z. Authority of Counties to Govern Business of Massage
§7-1-5. Duties of County Commissioners; Payment for Services Other Than Services in Court
§7-1-5a. Excusal of Commissioner From Voting Where Conflict of Interest Involved
§7-1-6. Power to Punish for Contempts
§7-1-8. Continuance of Matters at End of Session
§7-1-9. Creation of Special Funds
§7-1-10. Special Account for Federal and State Grants-in-Aid Authorized
§7-1-11. Purchasing in Open Market or Competitive Bids; Debarment
§7-1-12. Authority for Establishing County Curfews; Jurisdiction for Violations
§7-1-13. Regulation of Amateur Radio Antennas
§7-1-15. Challenge of Candidate for County Commission; Residency