The bill amends West Virginia Code §11A-1-17, which pertains to the sheriff's commission for the collection of taxes. It establishes that after a sheriff collects 85 percent of the total taxes assessed on real and personal property, they will receive an additional annual commission of $15,000, on top of their existing salary and compensation. Importantly, the eligibility for this commission will now be determined by the county commission, ensuring that there is a local oversight mechanism in place.

This change aims to clarify the process by which sheriffs can earn additional compensation for their tax collection efforts, while also placing the responsibility of determining eligibility on the county commission. The commission will be charged against the various funds from which the taxes are collected and will be integrated into the sheriff's regular budgeted compensation, ensuring transparency and accountability in the allocation of these funds.

Statutes affected:
Introduced Version: 11A-1-17
Committee Substitute: 11A-1-17
Enrolled Committee Substitute: 11A-1-17