COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 388
(By Senators Dittmar and Anderson)
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[Originating in the Committee on Finance;
reported February 23, 1996.]
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A BILL to amend and reenact section thirteen, article one,
chapter eleven-a of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to accounts to
be kept by sheriffs on taxes; allowing sheriffs to maintain
a permanent record on an electronic data processing system;
manner of keeping the accounts and inspection of accounts;
and promulgation of rules.
Be it enacted by the Legislature of West Virginia:
That section thirteen, 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-1-13. Accounts to be kept by sheriff.
The sheriff shall keep separate accounts in a permanent book
or in a permanent record on an electronic data processing system,
in form prescribed by the tax commissioner, of all the taxes received and disbursed by him or her, for the different purposes
for which the taxes were levied. Each of such the accounts shall
be kept so as to show the total receipts and disbursements up to
the close of business on each day; and in a separate column
opposite such the totals the sheriff shall ascertain and note in
figures, at the close of each day's transactions, the balance due
from or to him or her, as the case may be, on account of such the
funds. The account book or a printout of the permanent record on
the electronic data processing system shall be is subject to
inspection at any time by the tax commissioner, members of the
county court commission, the clerk thereof of the county
commission, the prosecuting attorney, the mayor or treasurer of
any municipality or the treasurer of the county board of
education. The tax commissioner shall promulgate rules in
accordance with article three, chapter twenty-nine-a of this code
requiring that printouts of the permanent record on the
electronic data processing system be made on a periodic basis and
that those printouts be stored in a safe and secure manner, so
that they are protected from fire damage.
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(NOTE: The purpose of this bill is to allow the sheriff to
maintain accounts on permanent records in a computer system.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.)