§59-1-37. Deposits by county officers in noninterest bearing or
interest bearing accounts; payment to county general
fund; annual report.
Except as to any tax receipts, which shall be deposited in
accordance with section four, article six, chapter seven of this
code, when any fee, cost, percentage, penalty, commission,
allowance, bond, deposit, surety or other cash payment or sum is to
be held by the sheriff, the prosecuting attorney, the county
commission, an official of an agency or entity created by the
county commission, the clerk of the county commission, the clerk of
the circuit court or the assessor of any county under any provision
of law or proper order of the circuit court, said officer shall
deposit the same in an account or accounts which may, at his or her
sole discretion, be an interest bearing account or accounts in
secure and properly insured banks. All money collected, including
cash and checks, shall be deposited intact on the first available
business day: Provided,
That the requirement for deposits on the
first available business day shall not apply to the county
assessor, nor shall it apply to any county officer if the amount to
be deposited is less than five hundred dollars. Any interest
earned on such accounts, and not otherwise included in any refund,
return or reimbursement of said fees, costs, penalties,
commissions, allowances, bonds, deposits, sureties or other cash
payments or sums, as directed by law or proper order of the circuit
court, shall be paid into the county's general fund on a regular
basis, but in no event less often than quarterly.
All county officers shall report to the county commission by the first day of July each year concerning his or her election to
use interest bearing accounts, amounts currently on deposit and
interest actually earned on such accounts.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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