Distributing funds to volunteer fire departments in counties with excess levy or fees

SB 236 creates a new County Fire Protection Fund in West Virginia's State Treasury to distribute state funds to volunteer fire departments. It directs the Secretary of Homeland Security to allocate these funds to counties with existing fire-related taxes or fees, based on each county's population proportion relative to all qualifying counties. The bill ensures these funds are used exclusively for fire protection or emergency services by distributing them through county commissions to local volunteer fire departments. This mechanism provides a structured, population-based approach to funding fire services in qualifying counties.