West Virginia Code § 7-12-12

Contributions by county commissions, municipalities and others; funds
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and accounts; reports; audit and examination of books, records and accounts.
Contributions may be made to the authority from time to time by the county commission of
the county or any municipal corporation therein, and by any persons, firms or corporations
which shall desire to do so. All such funds and all other funds received by the authority shall
be deposited in such bank or banks as the authority may direct and shall bee withdrawn
therefrom in such manner as the authority may direct. The authority shall keep strict
account of all its receipts and expenditures and shall each quarter makre a quarterly report
to the county commission and municipalities containing an itemized statement of its receipts
and disbursements during the preceding quarter. Within sixty days after the end of each
fiscal year, the authority shall make an annual report containing an itemized statement of its
receipts and disbursements for the preceding year, and sucht annual report shall be
published as a Class I legal advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such publication shall be the
county in which the development authority is located. The books, records and accounts of
the authority shall be subject to audit and examination by the office of the State Tax
Commissioner of West Virginia and by any other proper public official or body in the manner
provided by law.

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