This bill proposes an amendment to West Virginia Code §11A-1-17, which pertains to the sheriff's commission for the collection of taxes. The amendment stipulates that after a sheriff has successfully collected 85 percent of the total taxes assessed on real and personal property, they will receive an annual commission of $15,000. This commission will be determined by the county commission and charged against the various funds from which the taxes are collected, becoming a regular part of the sheriff's budgeted and annual compensation, and will be paid in accordance with the provisions of §7-7-9 of the code. The intent of this bill is to clarify the compensation structure for sheriffs acting as tax collectors and to establish a fixed commission amount of $15,000. The proposed changes aim to ensure that the sheriff's commission is formally recognized and integrated into the county's financial planning and budgeting processes.

Statutes affected:
Introduced Version: 11A-1-17