H. B. 2730
(By Delegates Campbell and Smith)
[Introduced March 26, 1993; referred to the
Committee on Finance.]
A BILL to amend and reenact section seventeen, article one,
chapter eleven-a of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to sheriffs'
commission for collection of property taxes.
Be it enacted by the Legislature of West Virginia:
That section seventeen, article one, chapter eleven-a of the
code of West Virginia, one thousand nine hundred thirty-one, 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.
After the sheriff has collected eighty-five percent of the
combined total of all taxes assessed on real and personal
property, he shall, in addition to the salary and compensation
now authorized by law, be allowed a commission of two and one-
half percent on the remainder of the taxes actually collected,
exclusive of interest and charges thereon, if the collection be
made before the delinquent list has been approved by the countycourt commission:
Provided, however,
fifteen eighteen thousand dollars in any one year. The
commission so allowed shall be determined by the county court
commission and charged against the various funds for which the
taxes are collected.
NOTE: The purpose of this bill is to increase the sheriff's
commission to a maximum of eighteen thousand dollars in any one
year.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.