WVC 20 - 3 - 17
§20-3-17. Disposition of proceeds of national forests.
Receipts from any national forest, paid to the state or its
proper officers pursuant to directions of acts of Congress, are to
be allocated by the auditor to each county which has acreage
located in such national forest, in the proportion which the
acreage in the county bears to the total acreage of the national
forest in this state. Interest or other earnings accrued upon
investment of the receipts pending allocation thereof shall be
allocated to the recipients of the allocations in proportion to
each recipient's allocation of the receipts. Eighty percent of the
funds so allocated to any county are to be paid to the board of
education of the county to be expended by the board for the benefit
of the public schools of the county. Twenty percent of the funds
so allocated to any county are to be paid to the state road
commission to be expended for feeder and state local service road
purposes in that county.
Notwithstanding any contrary provisions of former law, any
sheriff or county court of any county having charge or custody of
any unexpended national forest proceeds, received under allocations
made pursuant to former provisions of law, shall pay over eighty
percent of the unexpended balance to the county board of education,
and twenty percent thereof to the state road commission, for
expenditure as provided herein.