Bill Summary – FastDemocracy

WEST VIRGINIA LEGISLATURE
    2024 REGULAR SESSION
               Introduced Senate Bill 757
  By Senators Weld, Caputo, Martin, Queen, and Deeds [Introduced February 12, 2024; referred to the Committee on Government Organization]
     Intr SB                                 2024R3731S 2024R3638H
1    A BILL to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating
2              to sheriff's commission for collection of taxes.
     Be it enacted by the Legislature of West Virginia:
     ARTICLE              1.       ACCRUAL               AND          COLLECTION                OF         TAXES.
     §11A-1-17. Sheriff's commission for collection.
1              After the sheriff has collected eighty-five percent of the combined total of all taxes
2    assessed on real and personal property, he or she shall, in addition to the salary and
3    compensation now authorized by law, be allowed a commission as follows: Two and one-half
4    percent on the remainder of the taxes actually collected up to ninety percent of the combined total
5    of all taxes assessed on real and personal property, three and one-half percent of the remainder
6    collected above ninety percent and up to ninety-five percent of the combined total of all taxes
7    assessed on real and personal property, and five percent on the remainder of taxes collected
8    above ninety-five percent of the combined total of all taxes assessed on real and personal
9    property. In all cases the taxes collected on which any commission shall be paid will be exclusive
10   of interest and charges thereon, if the collection be made before the delinquent list has been
11   approved by the county commission: Provided, That the total amount of commissions paid to any
12   sheriff shall not exceed the sum of $15,000 in any one year annually. The commission so allowed
13   shall be determined by the county commission and charged against the various funds for which
14   the taxes are collected. and become a regular part of the budgeted and annual compensation of
15   the sheriff and paid in accordance with provisions of §7-7-9 of this code.
               NOTE: The purpose of this bill is to clarify the sheriff's commission compensation for the job duty of tax collector for the county and fix the amount at $15,000.
               Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Statutes affected: 
Introduced Version: 11A-1-17