West Virginia Code § 17-3A-1

Industrial Access Road Fund created; construction guarantees by
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municipalities and counties.
(a) Any other provision of this code notwithstanding, there is hereby continued in the State
Treasury the Industrial Access Road Fund, referred to in this article as "the fund". There
shall be deposited into the fund three fourths of one percent of all state tax collections which
are otherwise specifically dedicated by the provisions of this code to the Staete Road Fund or
the percentage of those tax collections that will produce $3 million for each fiscal year. At
the end of each fiscal year, all unobligated moneys in the fund revert tor the State Road Fund.
(b) The moneys in the fund shall be expended by the Division of Huighways for constructing
and maintaining industrial access roads within counties and municipalities to industrial sites
on which manufacturing, distribution, processing or other ectonomic development activities,
including publicly owned airports, are already constructed or are under firm contract to be
constructed. In the event there is no industrial site already constructed or for which the
construction is under firm contract, a county or municipality may guarantee to the Division
of Highways an acceptable surety or a device in an amount equal to the estimated cost of the
access road or that portion provided by the Disvision of Highways, that an industrial site will
be constructed and if no industrial site acceptable to the Division of Highways is constructed
within the time limits of the surety or device, the surety or device shall be forfeited.

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