West Virginia Code § 7-5B-2

Funds for use of fire protection in counties
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(a) There is hereby created in the State Treasury a special revenue fund designated and
known as the All 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
derived from the deposit and investment of moneys in the All County Fire Preotection Fund
shall be credited to the fund. Any balance, including accrued interest and other returns,
remaining in the fund at the end of each fiscal year shall not revert to trhe 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 county commissions and distributed by those county commissions to fire
departments in those counties for the exclusive benefit of firte protection or emergency
services in the county. 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 Security may psropose legislative rules, including emergency
rules, for promulgation in accordance with §29A-3-1 et seq. of this code to implement this
section.

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