The bill amends the existing law regarding the sheriff's commission for the collection of taxes in West Virginia. 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 current salary and compensation.

A significant change introduced by this bill is that the eligibility for this commission will now be determined by the county commission, which is a new requirement not previously outlined in the law. This 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 it is paid in accordance with existing provisions.

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