HB2855 PS AM 2-9
The Committee on Political Subdivisions moves to amend the bill on 1, line twenty, by striking everything after the enacting clause and inserting in lieu thereof the following:
“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 85% of the combined total of all taxes assessed on real and personal property, he or she shall, in addition to the salary and compensation now authorized by law, be allowed a commission as follows:
(1) 2.5% on the remainder of the taxes actually collected up to 90% of the combined total of all taxes assessed on real and personal property;
(2) 3.5% of the remainder collected above 90% and up to 95% of the combined total of all taxes assessed on real and personal property; and
(3) 5% on the remainder of taxes collected above 95% 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 be paid will be exclusive of interest and charges thereon, if the collection be is made before the delinquent list has been approved by the county commission: Provided, That the total amount of commissions paid to any sheriff shall not exceed the sum of $15,000 in any one year.
(c) The commission so allowed shall be is determined by the county commission and charged against the various funds for which the taxes are collected.
(d) The commission shall be calculated from the current tax year’s collection and be paid the following fiscal year in twenty-four equal installments along with his or her base salary.