§ 365. Contingent funds. 1. The budget officer may, and shall when
required by resolution of the board of supervisors, include in the
tentative budget an amount recommended as necessary to be appropriated
for a general contingent fund. The amount which may be appropriated for
such purpose shall not exceed the sum of thirty-five thousand dollars
plus a sum not exceeding three per centum of the amount by which the
total amount of the estimated expenditures for general county purposes
for the ensuing fiscal year, exclusive of the amounts appropriated to
pay debt service, is in excess of five hundred thousand dollars.

2. The board of supervisors by resolution may at any time appropriate
all or any part of the moneys in the general contingent fund for general
county purposes pursuant to section three hundred sixty-three.

3. Whenever taxes to meet appropriations for a county purpose may be
raised only upon taxable real estate in a district or area less than the
area of the county, the budget officer may, and shall when required by
resolution of the board of supervisors, include in the tentative budget
an amount recommended as necessary to be appropriated for a contingent
fund for such purpose. The amount appropriated for any such contingent
fund:

(a) Shall not exceed ten per centum of the total of the amounts
otherwise appropriated for the purpose for which such fund is
established; and

(b) Shall be raised by a tax levied only upon such real estate as
shall be liable to taxation for the purpose for which such fund is
established.

4. The board of supervisors by resolution pursuant to section three
hundred sixty-three may at any time appropriate all or any part of the
moneys in a contingent fund established pursuant to subdivision three of
this section for the purpose for which the contingent fund was
established. Moneys in the contingent fund shall be used for no other
purpose.