§ 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.