Senate Bill No. 388
(By Senators Dittmar and Anderson)
[Introduced February 14, 1996; referred to the Committee
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 taxes for
the sheriff to maintain a permanent record on network
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, for the different purposes for
which the taxes were levied. Each of such 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 totals the sheriff shall ascertain and note in figures, at
the close of each day's transactions, the balance due from or to
him, as the case may be, on account of such funds. The account
book shall be subject to inspection at any time by the tax
commissioner, members of the county
court commission, the clerk
thereof, the prosecuting attorney, the mayor or treasurer of any
municipality or the treasurer of the county board of education.
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.