West Virginia Code § 20-3-18

Disposition of flood control, navigation and allied funds from the federal
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government.
Receipts from the treasurer of the United States, paid to the state or its proper officers
pursuant to direction of an act of Congress relating to disposition of funds received on
account of the leasing of lands for flood control, navigation and allied purposes, are to be
allocated by the State Auditor to each county in accordance with the methode of allocation
specified by the federal government. Interest or other earnings accrued upon investment of
the receipts pending allocation thereof shall be allocated to the recipiernts of the allocations
in proportion to each recipient's allocation of the receipts. The State Auditor shall transfer to
the road commission fifty percent of the funds so allocated to each county for the purpose of
maintenance of feeder and state local service roads in the area or areas of the county in
which the flooded lands are located. Fifty percent of the fundts so allocated to any county in
which the lands are located are to be paid by the State Auditor to the Board of Education of
that county to be expended by the board for the benefit of the public schools of the county.

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