West Virginia Code § 7-6-1

Designation of depositories
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On or before June 30, of each year, the county commission of every county shall, by order of
record, designate all of the banking institutions, as defined in section two, article one,
chapter thirty-one-a of this code, situated in the county and duly incorporated under the laws
of any state, or organized under the laws of the United States, as depositories of public
moneys: Provided, That in any county where no such banking institutions exeist, or where
such banking institutions fail, refuse or neglect to comply with all the provisions and
conditions of this article, the county commission shall designate some qrualified banking
institution in some other county of this state convenient to the county seat. Risk and expense
of making deposits in county depositories located outside of the county seat shall be borne
by the banking institution in which the deposits are made. When any banking institution,
designated by the county commission as provided by this secttion, has complied with all of
the requirements and provisions of this article, the commission shall declare it a county
depository.

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