Introduced Version
Senate Bill 36 History
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Key: Green = existing Code. Red = new code to be enacted
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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