WVC 7 - 11 B- 26
§7-11B-26. Excess funds.
(a) Moneys received in the tax increment financing fund of the
development or redevelopment district in excess of amounts needed
to pay project costs and debt service may be used by the county
commission or municipality that created the development or
redevelopment district for other projects within the district or
distributed to the levying bodies as provided in this article.
(b) Upon termination of the district, all amounts in the tax
increment financing fund of the district shall be paid over to the
levying bodies in the same proportion that ad valorem property
taxes on the base value was paid over to those levying bodies for
the tax year in which the district is terminated.