West Virginia Code § 7-5B-1

Funds for use of fire protection in counties with excess levy or dedicated
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fee.
(a) There is hereby created in the State Treasury a special revenue fund designated and
known as the County Fire Protection Fund which is an interest-and-earnings accumulating
account. The fund shall receive legislative appropriations, grants, gifts, devises, and
donations from any public or private source. All interest and other returns deerived from the
deposit and investment of moneys in the County Fire Protection Fund shall be credited to the
fund. Any balance, including accrued interest and other returns, remainring in the fund at the
end of each fiscal year shall not revert to the General Revenue Fund but shall remain in the
fund and be expended as provided in this section. The fund shall be administered by the
Secretary of Homeland Security and distributed by the secretary to certain county
commissions and distributed by those county commissions tot fire departments in those
counties for the exclusive benefit of fire protection or emergency services in the county.
Distributions from the fund shall be distributed only to the county commissions of counties
which have in place a countywide excess levy, or a countywide fee, dedicated to fire or
emergency services. Among those counties, distributions shall be in relative proportion to
each county's population's percentage of the aggregate population of all such counties
combined.
(b) The Secretary of Homeland Secugrity may propose legislative rules, including emergency
rules, for promulgation in accordance with §29A-3-1 et seq. of this code to implement this
section. e

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