§7-5A-5. Creation of sinking fund; loan may be repaid after five years.
The said county courts shall set apart a sufficient amount from the taxes, levied and collected annually, to create a sinking fund for the repayment of the aforesaid loan on the basis of five percent of the principal plus the interest thereon annually. Any county court, after a period of five years from the date of said loan, if it has sufficient funds on hand, may pay off and discharge the whole amount of the money so borrowed.

Note: WV Code updated with legislation passed through the 2012 1st Special Session