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Introduced Version Senate Bill 36 History

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sb36 intr
Senate Bill No. 36

(By Senator Chafin)

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[Introduced February 9, 2005; referred to the Committee

on Finance.]

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A BILL to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to increasing the maximum amount of the commission a sheriff may receive for collecting taxes.

Be it enacted by the Legislature of West Virginia:
That §11A-1-17 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-17. Sheriff's commission for collection.
(a) After the sheriff has collected eighty-five percent of the combined total of all taxes assessed on real and personal property, he shall the sheriff, in addition to the salary and compensation now authorized by law, be is allowed a commission as follows:
(1) 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;
(2) 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
(3) 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.
(b) In all cases the taxes collected on which any commission shall may be paid will be is exclusive of interest and charges thereon on the taxes if the collection be is made before the delinquent list has been approved by the county commission. Provided, That
(c) The total amount of commissions paid to any sheriff shall may not exceed the sum of fifteen thirty thousand dollars 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.



NOTE: The purpose of this bill is to increase the maximum amount of the commission a sheriff may receive for collecting taxes.

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