West Virginia Code § 7-11B-26

Excess funds
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(a) Moneys received in the tax increment financing fund of the development or
redevelopment district in excess of amounts needed to pay project costs and debt service
may be used by the county commission or municipality that created the development or
redevelopment district for other projects within the district or distributed to the levying
bodies as provided in this article. e
(b) Upon termination of the district, all amounts in the tax increment financing fund of the
district shall be paid over to the levying bodies in the same proportion that ad valorem
property taxes on the base value was paid over to those levying buodies for the tax year in
which the district is terminated.

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