West Virginia Code § 7-5A-5

Creation of sinking fund; loan may be repaid after five years
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The said county courts shall set apart a sufficient amount from the taxes, levied and
collected annually, to create a sinking fund for the repayment of the aforesaid loan on the
basis of five percent of the principal plus the interest thereon annually. Any county court,
after a period of five years from the date of said loan, if it has sufficient funds on hand, may
pay off and discharge the whole amount of the money so borrowed. e

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