Senate
House
Joint
Bill Status
WV Code
Audits/ Reports
Educational
Contact
home
home

Introduced Version House Bill 2855 History

   |  Email


ole.gif

H. B. 2855

 

         (By Delegates Lawrence, Moye, M. Poling,

               D. Campbell and Swartzmiller)


         [Introduced January 26, 2011; referred to the

         Committee on Political Subdivisions then Finance.]

 

 

A BILL to amend and reenact §7-7-4 of the Code of West Virginia, 1931, as amended; and to amend and reenact §11A-1-17 of said code, all relating to providing that the salaries for certain county officials and employees are minimum salaries; and county sheriffs may receive additional compensation based on previous years tax collections in that county.

Be it enacted by the Legislature of West Virginia:

    That §7-7-4 of the Code of West Virginia, 1931, as amended, be amended and reenacted; and that §11A-1-17 of said code be amended and reenacted, all to read as follows:

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 7. COMPENSATION OF ELECTED COUNTY OFFICIALS.

§7-7-4. Compensation of elected county officials and county commissioners for each class of county; effective date.

    (a) (1) All county commissioners shall be paid compensation out of the county treasury in amounts and according to the schedule set forth in subdivision (2) of this subsection for each class of county as determined by the provisions of section three of this article: Provided, That as to any county having a tribunal in lieu of a county commission, the county commissioners of the county may be paid less than the minimum compensation limits of the county commission for the particular class of such county.

                 (2) COUNTY COMMISSIONERS

              Class I              $20,000

              Class II             $15,500

              Class III            $14,000

              Class IV             $10,000

              Class V              $ 7,000

              Class VI             $ 4,000

    (3) The compensation, set out in subdivision (2) of this subsection, shall be paid on and after January 1, 1985, to each county commissioner. Within each county, every county commissioner whose term of office commenced prior to January 1, 1985, shall receive the same annual compensation as commissioners commencing a term of office on or after that date by virtue of the new duties imposed upon county commissioners pursuant to the provisions of chapter fifteen, acts of the Legislature, first extraordinary session, 1983.

    (4) For the purpose of determining the compensation to be paid to the elected county officials of each county, the compensations for each office by class, set out in subdivision (5) of this subsection, are established and shall be used by each county commission in determining the compensation of each of their county officials other than compensation of members of the county commission.

(5) OTHER ELECTED OFFICIALS

                      County     Circuit          Prosecuting

           Sheriff     Clerk      Clerk   Assessor Attorney

Class I    $24,200    $31,300    $31,300  $24,200    $41,500

Class II   $24,200    $28,000    $28,000  $24,200    $39,500

Class III  $24,200    $28,000    $28,000  $24,200    $30,000

Class IV   $22,300    $24,000    $24,000  $22,300    $26,500

Class V    $20,400    $22,000    $22,000  $20,400    $23,500

Class VI   $17,200    $17,200    $17,200  $17,200    $17,000

    (6) Any county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, county assessor, sheriff and prosecuting attorney of a Class I county, any assessor of a Class II and Class III county, any sheriff of a Class II and Class III county and any prosecuting attorney of a Class II county shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any public official, whose term of office begins when his or her county’s classification imposes no restriction on his or her outside activities, shall not be restricted on his or her outside activities during the remainder of the term for which he or she is elected. The compensation, set out in subdivision (5) of this subsection, shall be paid on and after January 1, 1985, to each elected county official.

    (7) In the case of a county that has a joint clerk of the county commission and circuit court, the compensation of the joint clerk shall be fixed in an amount twenty-five percent higher than the compensation would be fixed for the county clerk if it had separate offices of county clerk and circuit clerk.

    (8) The Legislature finds that the duties imposed upon county clerks by the provisions of chapter sixty-four, Acts of the Legislature, regular session, 1982, and by chapter fifteen, Acts of the Legislature, first extraordinary session, 1983, constitute new and additional duties for county clerks and as such justify the additional compensation provided in this section without violating the provisions of section thirty-eight, article VI of the Constitution of West Virginia.

    (9) The Legislature further finds that the duties imposed upon circuit clerks by the provisions of chapters sixty-one and one hundred eighty-two, Acts of the Legislature, 1981 regular session, and by chapter sixty, Acts of the Legislature, 1983 regular session, constitute new and additional duties for circuit clerks and as such justify the additional compensation provided by this section without violating the provisions of section thirty-eight, article VI of the Constitution of West Virginia.

    (b) (1) Prior to the primary election in the year 1992, and for the fiscal year beginning on July 1, 1992, or for any subsequent fiscal year if the approval, set out in subdivision (2) of this subsection, is not granted for any fiscal year, and at least thirty days prior to the meeting to approve the county budget, the commission shall provide notice to the public of the date and time of the meeting and that the purpose of the meeting of the county commission is to decide upon their budget certification to the Auditor.

    (2) Upon submission by the county commission to the Auditor of a proposed annual budget which contains anticipated receipts into the county’s General Revenue Fund, less anticipated moneys from the unencumbered fund balance, equal to anticipated receipts into the county’s General Revenue Fund, less anticipated moneys from the unencumbered fund balance and any federal or state special grants, for the immediately preceding fiscal year, plus such additional amount as is necessary for payment of the increases in the salaries set out in subdivisions (3) and (5) of this subsection, and related employment taxes over that paid for the immediately preceding fiscal year, and upon approval thereof by the Auditor, which approval shall not be granted for any proposed annual budget containing anticipated receipts which are unreasonably greater or lesser than that of the immediately preceding fiscal year, for the purpose of determining the compensation to be paid to the elected county officials of each county office by class are established and shall be used by each county commission in determining the compensation of each of their county officials: Provided, That as to any county having a tribunal in lieu of a county commission, the county commissioners of the county may be paid less than the minimum compensation limits of the county commission for the particular class of the county.

(3) COUNTY COMMISSIONERS

              Class I                 $24,000

              Class II                $18,600

              Class III               $16,800

              Class IV                $12,000

              Class V                 $ 8,400

    (4) If the approval, set out in subdivision (2) of this subsection, is granted, the compensation, set out in subdivision (3) of this subsection, shall be paid on and after January 1, 1993, to each county commissioner. Within each county, every county commissioner shall receive the same annual compensation by virtue of the new duties imposed upon county commissioners pursuant to the provisions of chapter one hundred seventy-two, Acts of the Legislature, second regular session, 1990 and chapter five, Acts of the Legislature, third extraordinary session, 1990.

(5) OTHER ELECTED OFFICIALS

                      County     Circuit          Prosecuting

           Sheriff     Clerk      Clerk   Assessor   Attorney

Class I    $29,040    $37,560    $37,560  $29,040    $59,500

Class II   $29,040    $33,600    $33,600  $29,040    $59,500

Class III  $29,040    $33,600    $33,600  $29,040    $36,000

Class IV   $26,760    $28,800    $28,800  $26,760    $31,800

Class V    $24,480    $26,400    $26,400  $24,480    $28,200

Class VI   $24,480    $26,400    $26,400  $24,480    $28,200

    (6) Any county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, county assessor, sheriff and prosecuting attorney of a Class I county, any assessor of a Class II and Class III county, any sheriff of a Class II and Class III county and any prosecuting attorney of a Class II county shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any public official, whose term of office begins when his or her county’s classification imposes no restriction on his or her outside activities, shall not be restricted on his or her outside activities during the remainder of the term for which he or she is elected. If the approval, set out in subdivision (2) of this subsection, is granted, the compensation, set out in subdivision (5) of this subsection, shall be paid on and after January 1, 1993, to each elected county official.

    (7) In the case of a county that has a joint clerk of the county commission and circuit court, the compensation of the joint clerk shall be fixed in an amount twenty-five percent higher than the compensation would be fixed for the county clerk if it had separate offices of county clerk and circuit clerk.

    (8) Prior to the primary election in the year 1992, in the case of a Class III, Class IV or Class V county which has a part-time prosecuting attorney, the county commission may find that such facts and circumstances exist that require the prosecuting attorney to devote full-time to his or her public duties for the four-year term, beginning January 1, 1993. If the county commission makes such a finding, it may by proper order adopted and entered, require the prosecuting attorney who takes office on January 1, 1993, to devote full-time to his or her public duties and the county commission shall then compensate said prosecuting attorney at the same rate of compensation as that of a prosecuting attorney in a Class II county.

    (9) For any county: (A) Which on and after July 1, 1994, is classified as a Class II county; and (B) which prior to such date was classified as a Class III, Class IV or Class V county and maintained a part-time prosecuting attorney, the county commission may elect to maintain the prosecuting attorney as a part-time prosecuting attorney: Provided, That prior to January 1, 1996, the county commission shall make a finding, by proper order and entered, whether to maintain a full-time or part-time prosecuting attorney. The part-time prosecuting attorney shall be compensated at the same rate of compensation as that of a prosecuting attorney in the class for the county prior to being classified as a Class II county.

    (c) (1) Prior to the primary election in the year 1996, and for the fiscal year beginning on July 1, 1996, or for any subsequent fiscal year if the approval, set out in subdivision (2) of this subsection, is not granted for any fiscal year, and at least thirty days prior to the meeting to approve the county budget, the commission shall provide notice to the public of the date and time of the meeting and that the purpose of the meeting of the county commission is to decide upon their budget certification to the Auditor.

    (2) Upon submission by the county commission to the Auditor of a proposed annual budget which contains anticipated receipts into the county's General Revenue Fund, less anticipated moneys from the unencumbered fund balance, equal to anticipated receipts into the county's General Revenue Fund, less anticipated moneys from the unencumbered fund balance and any federal or state special grants, for the fiscal year beginning July 1, 1996, plus such additional amount as is necessary for payment of the increases in the salaries set out in subdivisions (3) and (6) of this subsection, and related employment taxes over that paid for the immediately preceding fiscal year, and upon approval thereof by the Auditor, which approval shall not be granted for any proposed annual budget containing anticipated receipts which are unreasonably greater or lesser than that of the immediately preceding fiscal year for the purpose of determining the compensation to be paid to the elected county officials of each county office by class are established and shall be used by each county commission in determining whether county revenues are sufficient to pay the compensation mandated herein for their county officials: Provided, That as to any county having a tribunal in lieu of a county commission, the county commissioners of the county may be paid less than the minimum compensation limits of the county commission for the particular class of the county: Provided, however, That should there be an insufficient projected increase in revenues to pay the increased compensation and related employment taxes, then the compensation of that county's elected officials shall remain at the level in effect at the time certification was sought.

(3) COUNTY COMMISSIONERS

              Class I                 $28,000

              Class II                $27,500

              Class III               $27,000

              Class IV                $26,500

              Class V                 $26,000

              Class VI                $21,500

              Class VII               $21,000

              Class VIII              $19,000

              Class IX                $18,500

              Class X                 $15,000

    (4) The compensation, set out in subdivision (3) of this subsection, shall be paid on and after January 1, 1997, to each county commissioner. Every county commissioner in each county, whose term of office commenced prior to or on or after January 1, 1997, shall receive the same annual compensation by virtue of legislative findings of extra duties as set forth in section one of this article.

    (5) For the purpose of determining the compensation to be paid to the elected county officials of each county, the compensations for each county office by class, set out in subdivision (6) of this subsection, are established and shall be used by each county commission in determining the compensation of each of their county officials other than compensation of members of the county commission.

(6) OTHER ELECTED OFFICIALS

                     County   Circuit              Prosecuting

            Sheriff   Clerk    Clerk    Assessor     Attorney

Class I     $34,000  $42,000  $42,000   $34,000      $76,000

Class II    $33,500  $41,500  $41,500   $33,500      $74,000

Class III   $33,250  $40,500  $40,500   $33,250      $72,000

Class IV    $33,000  $40,250  $40,250   $33,000      $70,000

Class V     $32,750  $40,000  $40,000   $32,750      $68,000

Class VI    $32,500  $37,500  $37,500   $32,500      $45,000

Class VII   $32,250  $37,000  $37,000   $32,250      $43,000

Class VIII  $32,000  $36,500  $36,500   $32,000      $41,000

Class IX    $31,750  $36,000  $36,000   $31,750      $38,000

Class X     $29,000  $32,000  $32,000   $29,000      $35,000

    (7) The compensation, set out in subdivision (6) of this subsection, shall be paid on and after January 1, 1997, to each elected county official. Any county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, county assessor or sheriff of a Class I through Class V county, inclusive, any assessor or any sheriff of a Class VI through Class IX county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any public official, whose term of office begins when his or her county's classification imposes no restriction on his or her outside activities, shall not be restricted on his or her outside activities during the remainder of the term for which he or she is elected.

    (8) In the case of a county that has a joint clerk of the county commission and circuit court, the compensation of the joint clerk shall be fixed in an amount twenty-five percent higher than the compensation would be fixed for the county clerk if it had separate offices of county clerk and circuit clerk.

    (9) Any prosecuting attorney of a Class I through Class V county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any county which under the prior provisions of this section was classified as a Class II county and elected to maintain a part-time prosecutor may continue to maintain a part-time prosecutor, until such time as the county commission, on request of the part-time prosecutor, approves and makes a finding, by proper order entered, that the prosecuting attorney shall devote full-time to his or her public duties. The county commission shall then compensate said prosecuting attorney at the same rate of compensation as that of a prosecuting attorney in a Class V county: Provided, however, That any county which under the prior provisions of this section was classified as a Class II county and which did not elect to maintain a part-time prosecutor shall maintain a full-time prosecuting attorney and shall compensate said prosecuting attorney at the same rate of compensation as that of a prosecuting attorney in a Class V county: Provided further, That, until January 1, 2001, when a vacancy occurs in the office of prosecuting attorney prior to the end of a term, the county commission of a Class IV or Class V county may elect to allow the position to become part-time for the end of that term, and thereafter the position of prosecuting attorney shall become full-time.

    (d)(1) The increased salaries to be paid to the county commissioners and the other elected county officials described in this subsection on and after July 1, 2002, are set out in subdivisions (5) and (7) of this subsection. Every county commissioner and elected county official in each county, whose term of office commenced prior to or on or after July 1, 2002, shall receive the same annual salary by virtue of legislative findings of extra duties as set forth in section one of this article.

    (2) Before the increased salaries, as set out in subdivisions (5) and (7) of this subsection, are paid to the county commissioners and the elected county officials, the following requirements must be met:

    (A) The Auditor has certified that the proposed annual county budget for the fiscal year beginning the first days of July, 2002, has increased over the previous fiscal year in an amount sufficient for the payment of the increase in the salaries, set out in subdivisions (5) and (7) of this subsection, and the related employment taxes: Provided, That the Auditor may not approve the budget certification for any proposed annual county budget containing anticipated receipts which are unreasonably greater or lesser than that of the previous year. For purposes of this subdivision, the term “receipts” does not include unencumbered fund balance or federal or state grants; and

    (B) Each county commissioner or other elected official described in this subsection in office on the effective date of the increased salaries provided by this subsection who desires to receive the increased salary has prior to that date filed in the office of the clerk of the county commission his or her written agreement to accept the salary increase. The salary for the person who holds the office of county commissioner or other elected official described in this subsection who fails to file the written agreement as required by this paragraph shall be the salary for that office in effect immediately prior to the effective date of the increased salaries provided by this subsection until the person vacates the office or his or her term of office expires, whichever first occurs.

    (3) If there is an insufficient projected increase in revenues to pay the increased salaries and the related employment taxes, then the salaries of that county’s elected officials and commissioners shall remain at the level in effect at the time certification was sought.

    (4) In any county having a tribunal in lieu of a county commission, the county commissioners of that county may be paid less than the minimum salary limits of the county commission for that particular class of the county.

(5) COUNTY COMMISSIONERS

                 Class I               $30,800

                 Class II              $30,250

                 Class III             $29,700

                 Class IV              $29,150

                 Class V               $28,600

                 Class VI              $23,650

                 Class VII             $23,100

                 Class VIII            $20,900

                 Class IX              $20,350

                 Class X               $16,500

    (6) For the purpose of determining the salaries to be paid to the elected county officials of each county, the salaries for each county office by class, set out in subdivision (7) of this subsection, are established and shall be used by each county commission in determining the salaries of each of their county officials other than salaries of members of the county commission.

(7) OTHER ELECTED OFFICIALS

                       County   Circuit            Prosecuting

             Sheriff   Clerk    Clerk   Assessor  Attorney

Class I      $37,400  $46,200  $46,200  $37,400  $83,600

Class II     $36,850  $45,650  $45,650  $36,850  $81,400

Class III    $36,575  $44,550  $44,550  $36,575  $79,200

Class IV     $36,300  $44,295  $44,295  $36,300  $77,000

Class V      $36,025  $44,000  $44,000  $36,025  $74,800

Class VI     $35,750  $41,250  $41,250  $35,750  $49,500

Class VII    $35,475  $40,700  $40,700  $35,475  $47,300

Class VIII   $35,200  $40,150  $40,150  $35,200  $45,100

Class IX     $34,925  $39,600  $39,600  $34,925  $41,800

Class X      $31,900  $35,200  $35,200  $31,900  $38,500

    (8) Any county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, county assessor or sheriff of a Class I through Class V county, inclusive, any assessor or any sheriff of a Class VI through Class IX county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any public official, whose term of office begins when his or her county’s classification imposes no restriction on his or her outside activities, may not be restricted on his or her outside activities during the remainder of the term for which he or she is elected.

    (9) In the case of a county that has a joint clerk of the county commission and circuit court, the salary of the joint clerk shall be fixed in an amount twenty-five percent higher than the salary would be fixed for the county clerk if it had separate offices of county clerk and circuit clerk.

    (10) Any prosecuting attorney of a Class I through Class V county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any county which under the prior provisions of this section was classified as a Class II county and elected to maintain a part-time prosecutor may continue to maintain a part-time prosecutor, until such time as the county commission, on request of the part-time prosecutor, approves and makes a finding, by proper order entered, that the prosecuting attorney shall devote full-time to his or her public duties. The county commission shall then compensate said prosecutor at the same salary as that of a prosecuting attorney in a Class V county: Provided, however, That any county which under the prior provisions of this section was classified as a Class II county and which did not elect to maintain a part-time prosecutor shall maintain a full-time prosecuting attorney and shall compensate said prosecuting attorney at the same salary as that of a prosecuting attorney in a Class V county: Provided further, That, until January 1, 2003, when a vacancy occurs in the office of prosecuting attorney prior to the end of a term, the county commission of a Class IV or Class V county may elect to allow the position to become part-time for the end of that term and thereafter the position of prosecuting attorney shall become full-time: And provided further, That a prosecuting attorney for a Class VI county which subsequently becomes a Class V county on or before July 1, 2010, may continue as a part-time attorney, and continue to be compensated at the Class VI county level, until such time as determined by the prosecuting attorney and the county commission that a full-time prosecuting attorney is needed.

    (e)(1) The increased salaries to be paid to the county commissioners and the other elected county officials described in this subsection on and after July 1, 2006, are set out in subdivisions (5) and (7) of this subsection. Every county commissioner and elected county official in each county, whose term of office commenced prior to or on or after July 1, 2006, shall receive the same annual salary by virtue of legislative findings of extra duties as set forth in section one of this article.

    (2) Before the increased salaries, as set out in subdivisions (5) and (7) of this subsection, are paid to the county commissioners and the elected county officials, the following requirements must be met:

    (A) The Auditor has certified that the proposed annual county budget for the fiscal year beginning the first days of July, 2006, has increased over the previous fiscal year in an amount sufficient for the payment of the increase in the salaries, set out in subdivisions (5) and (7) of this subsection, and the related employment taxes: Provided, That the Auditor may not approve the budget certification for any proposed annual county budget containing anticipated receipts which are unreasonably greater or lesser than that of the previous year. For purposes of this subdivision, the term “receipts” does not include unencumbered fund balance or federal or state grants; and

    (B) Each county commissioner or other elected official described in this subsection in office on the effective date of the increased salaries provided by this subsection who desires to receive the increased salary has prior to that date filed in the office of the clerk of the county commission his or her written agreement to accept the salary increase. The salary for the person who holds the office of county commissioner or other elected official described in this subsection who fails to file the written agreement as required by this paragraph shall be the salary for that office in effect immediately prior to the effective date of the increased salaries provided by this subsection until the person vacates the office or his or her term of office expires, whichever first occurs.

    (3) If there is an insufficient projected increase in revenues to pay the increased salaries and the related employment taxes, then the salaries of that county’s elected officials and commissioners shall remain at the level in effect at the time certification was sought.

    (4) In any county having a tribunal in lieu of a county commission, the county commissioners of that county may be paid less than the minimum salary limits of the county commission for that particular class of the county.

(5) COUNTY COMMISSIONERS

                 Class I               $36,960

                 Class II              $36,300

                 Class III             $35,640

                 Class IV              $34,980

                 Class V               $34,320

                 Class VI              $28,380

                 Class VII             $27,720

                 Class VIII            $25,080

                 Class IX              $24,420

                 Class X               $19,800

    (6) For the purpose of determining the salaries to be paid to the elected county officials of each county, the salaries for each county office by class, set out in subdivision (7) of this subsection, are established as minimum salaries and shall be used by each county commission in conjunction with other relevant information including, but not limited to, the salaries of other full-time county deputies and employees, the salaries of part-time employees and the salaries of other elected officials when determining the salaries of each of their county officials other than salaries of members of the county commission.

(7) OTHER ELECTED OFFICIALS

                       County   Circuit             Prosecuting

             Sheriff Clerk    Clerk    Assessor  Attorney

Class I      $44,880  $55,440  $55,440  $44,880   $ 96,600

Class II     $44,220  $54,780  $54,780  $44,220   $ 94,400

Class III    $43,890  $53,460  $53,460  $43,890   $ 92,200

Class IV     $43,560  $53,154  $53,154  $43,560   $ 90,000

Class V      $43,230  $52,800  $52,800  $43,230   $ 87,800

Class VI     $42,900  $49,500  $49,500  $42,900   $ 59,400

Class VII    $42,570  $48,840  $48,840  $42,570   $ 56,760

Class VIII   $42,240  $48,180  $48,180  $42,240   $ 54,120

Class IX     $41,910  $47,520  $47,520  $41,910   $ 50,160

Class X      $38,280  $42,240  $42,240  $38,280   $ 46,200

    (8) Any county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, county assessor or sheriff of a Class I through Class V county, inclusive, any assessor or any sheriff of a Class VI through Class IX county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any public official, whose term of office begins when his or her county’s classification imposes no restriction on his or her outside activities, may not be restricted on his or her outside activities during the remainder of the term for which he or she is elected.

    (9) In the case of a county that has a joint clerk of the county commission and circuit court, the salary of the joint clerk shall be fixed in an amount twenty-five percent higher than the salary would be fixed for the county clerk if it had separate offices of county clerk and circuit clerk.

    (10) Any prosecuting attorney of a Class I through Class V county, inclusive, shall devote full-time to his or her public duties to the exclusion of any other employment: Provided, That any county which under the prior provisions of this section was classified as a Class II county and elected to maintain a part-time prosecutor may continue to maintain a part-time prosecutor, until such time as the county commission, on request of the part-time prosecutor, approves and makes a finding, by proper order entered, that the prosecuting attorney shall devote full-time to his or her public duties. The county commission shall then compensate said prosecutor at the same salary as that of a prosecuting attorney in a Class V county: Provided, however, That any county which under the prior provisions of this section was classified as a Class II county and which did not elect to maintain a part-time prosecutor shall maintain a full-time prosecuting attorney and shall compensate said prosecuting attorney at the same salary as that of a prosecuting attorney in a Class V county: Provided further, That a prosecuting attorney for a Class VI county which subsequently becomes a Class V county on or before July 1, 2010, may continue as a part-time attorney, and continue to be compensated at the Class VI county level, until such time as determined by the prosecuting attorney and the county commission that a full-time prosecuting attorney is needed.

CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.

§11A-1-17. Sheriff's commission for collection.

    After the sheriff has collected eighty-five percent of the combined total of all taxes assessed on real and personal property, he or she shall, in addition to the salary and compensation now authorized by law, be allowed a commission as follows: Two and one-half percent on the remainder of the taxes actually collected up to ninety percent of the combined total of all taxes assessed on real and personal property, three and one-half percent of the remainder collected above ninety percent and up to ninety-five percent of the combined total of all taxes assessed on real and personal property, and five percent on the remainder of taxes collected above ninety-five percent of the combined total of all taxes assessed on real and personal property. In all cases the taxes collected on which any commission shall be paid will be exclusive of interest and charges thereon, if the collection be made before the delinquent list has been approved by the county commission: Provided, That the total amount of commissions paid to any sheriff shall not exceed the sum of $15,000 in any one year. The commission so allowed shall be determined by the county commission and charged against the various funds for which the taxes are collected. These funds shall be calculated from the previous year’s tax collection and added to the base salary of each sheriff and paid in twenty-four equal installments along with his or her base salary. Effective July 1, 2011, this additional payment shall be part of the compensation for the future consideration of a sheriff’s salary.




    NOTE: The purpose of this bill is to provide that the salaries for certain county officials and employees are minimum salaries. The bill provides that county sheriffs may receive additional compensation based on the previous year’s tax collections in that county.


    Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Web Administrator   |   © 2014 West Virginia Legislature **