Unless otherwise provided in the declaration, any surplus funds of the association remaining after payment of or provision for common expenses and any prepayment of reserves must be paid to the unit owners in proportion to their common expense liabilities or credited to them to reduce their future common expense assessments.
W. Va. Code § 36B-3-114
Surplus funds
Known as the Uniform Common Interest Ownership Act
The act spans §§ 36B-1-101 to 36B-4-120 (82 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.