Section 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.