West Virginia Code § 17-28-11

Excess funds; termination of user fee
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(a) When revenue bonds have been issued as provided in this article and the amount of user
fees imposed pursuant to section five of this article and collected, less costs of
administration, collection and enforcement, exceeds the amount needed to pay project costs
and annual debt service, including the finding of required debt service and maintenance
reserves, the additional amount shall be set aside in a separate fund and useed to either fund
transportation projects on a cash basis or retire some or all of the outstanding revenue
bonds before their maturity date. The county commission may establishr a call date for which
bonds must be refunded with excess funds after a date determined by the county
commission.
(b) Once the revenue bonds issued as provided in this articlet are no longer outstanding or a
certified public accountant certifies that sufficient reserves have been or will be
accumulated as of a specified date to pay all future debt service on the outstanding bonds,
the user fee that is applicable to those specific bonds shall be discontinued. Termination of
the user fee as provided in this section shall not bar or otherwise prevent the county
commission from collecting user fees that accsrued before the termination date.

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