Q Pursuant to Section 27-105-367, may a board of supervisors transfer road and bridge bond funds into the county general fund if the bonds issue is fully paid off; the bond funds exceed $2,500.00; and no petition is filed after notice of transfer?

A Yes. If no petition is filed against the proposed transfer, the board of supervisors is authorized to transfer the surplus funds from the special fund of the road and bridge bonds to the general fund in accordance with Section 27-105-367. (Attorney Generalís Opinion to Mord dated October 16, 2009)