§ 4-39. Same—Disposition of funds.

The treasurer shall keep all money collected by him for dog license taxes in a license tax fund separate from all other funds collected by him. The county shall use the funds for the following purposes:

(a)

The salary and expenses of the animal warden and necessary staff.

(b)

The care and maintenance of an animal shelter.

(c)

Payments for the treatment of any person bitten by a rabid animal as provided in section 4-55.

(d)

The maintenance of a rabies control program.

(e)

Payments as a bounty to any person neutering or spaying a dog up to the amount of one year of license tax as provided herein.

(f)

Payments for compensation as provided in section 4-27.

(g)

Any or all of any surplus remaining in the account on December 31 of any year may be transferred by the board of supervisors into the county's general fund.

The board of supervisors may supplement the license tax fund with other funds as it considers appropriate. However, the board shall supplement the fund to the extent necessary to provide funds for items enumerated in subsections (a), (b) and (c).

(Code 1978, § 5-25)

State Law reference— Disposition of funds, Code of Virginia, § 3.1-796.101; supplemental funds, Code of Virginia, § 3.1-796.102.

(Code 1978, § 5-25)

State law reference

Disposition of funds, Code of Virginia, § 3.1-796.101; supplemental funds, Code of Virginia, § 3.1-796.102.