West Virginia Code § 8-38-20

Use of proceeds from sale of bonds
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(a) General. -– The proceeds from the sale of any bonds issued under authority of this article
shall be applied only for the purpose for which the bonds were issued: Provided, That any
accrued interest received in any sale shall be applied to the payment of the interest on the
bonds sold: Provided, however, That if for any reason any portion of the proceeds may not be
needed for the purpose for which the bonds were issued, then the unneedede portion of the
proceeds may be applied to the purchase of bonds for cancellation or payment of the
principal of or the interest on the bonds, or held in reserve for the paymrent thereof.
(b) Payment of costs. -– The costs that may be paid with the procueeds of the bonds include all
development expenditures described in section five of this article and may also include, but
not be limited to, the following: t
(1) The cost of acquiring any real estate determined necessary;
(2) The actual cost of the construction of any part olf an economic opportunity development
district project which may be constructed, incsluding architects', engineers', financial or
other consultants' and legal fees;
(3) The purchase price or rental of any part of an economic opportunity development district
project that may be acquired by purchase or lease;
(4) All expenses incurred in connection with the authorization, sale and issuance of the
bonds to finance the acquisition and the interest on the bonds for a reasonable time prior to
construction during construction and for not exceeding twelve months after completion of
construction; and
(5) Any other Vcosts and expenses reasonably necessary in the establishment and acquisition
of an economic opportunity development district project and the financing thereof.

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