CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 5. FISCAL AFFAIRS.
§7-5-1. Sheriff ex officio county treasurer.
The sheriff shall be ex officio county treasurer and as such
treasurer shall receive, collect and disburse all moneys due such
county or any district thereof, and shall also receive, collect and
disburse to the treasurer of the county board of education all
school money for the county, unless the sheriff is designated by
the board of education as its treasurer, as provided in section
six, article nine, chapter eighteen of this code. The sheriff
shall keep his office at the courthouse for the county, in a
suitable room or rooms provided for that purpose by the county
court (county commission), in which all money and property in his
possession shall be kept, unless deposited by him in a county
depository, in which case an accurate daily deposit account thereof
shall be kept in his office. He shall keep in his office a fair
and accurate account of all receipts and disbursements by him,
showing the time when, from whom, to whom and on what account
received and paid, and he shall so arrange his books that the
amount received and paid on account of separate and distinct funds,
or specific appropriations, shall be exhibited in separate and
distinct accounts, and he shall also keep separate and distinct
accounts for the funds of each fiscal year.
When any money is paid to the sheriff, except for taxes, the
sheriff shall give to the person paying the same duplicate receipts
thereof, stating briefly the fund or account for which paid; one of
which receipts such person shall forthwith deposit with the clerk
of the county court (county commission), who shall, in a well-bound
book to be kept by him in his office for the purpose, charge the sheriff therewith and preserve such receipt in his office.
The sheriff and his sureties on his official bond shall be
held liable for all public moneys coming into his hands as ex
officio treasurer from every source whether or not the same shall
be deposited in a bank: Provided, That nothing in this article
prohibits the payment of funds due the county treasurer by credit
or check card. Allowing for the collection of funds by credit or
check card shall be at the discretion of the county commission.
§7-5-2. Accounts by clerk of county court.
The clerk of the county court shall keep proper accounts in
the books of his office to show, as far as practicable at all
times, the money and claims due to and by the county, or which are
to be accounted for to the said court. In such books he shall
charge the officer who, according to law, is to collect the county
levy with the amount thereof and credit him with all payments made
by him according to law, and with his commissions or compensation,
and such allowance as may be made to him by the court, for
delinquents or other cause. He shall keep proper accounts on such
books of all claims and securities, and judgments and fines, placed
in the hands of any officer or person for collection for the use of
the county. The clerk shall also keep an account of all evidences
of debt, securities for money, certificates of stock, and the like
belonging to the county, and placed in the hands of the sheriff.
WVC 7 - 5 - 2 A
§7-5-2a. Credit cards as form of payment.
Notwithstanding any code provision to the contrary, county
officers required or authorized to collect fines, fees, taxes or
other moneys provided by law may accept credit or check cards as a
form of payment. County officers may set a fee to be added to each
transaction equal to the charge paid by the county officers for the
use of the credit or check card by the payor: Provided, That the
county officer is required to obtain three bids and use the lowest
qualified bid received: Provided, however, That if a county
officer has obtained credit card services, another county officer
may be added to that service without receiving bids for that
service. The county officer shall disclose the amount of the fee
to the payor prior to the transaction and no other fees for the use
of a credit or check card may be imposed upon the payor.
Acceptance of a credit or check card as a form of payment shall be
in accordance with the rules and requirements set forth by the
credit or check card provider.
§7-5-3. Claims against county.
Every person having a claim or demand against a county shall
file with the clerk of the county court thereof an account or
statement of the same, fully setting forth the items; and where the
claim or demand is for services for which no rate or compensation
is fixed by law or by such court, the number of days occupied in
such services. The clerk shall present such account or statement
to such court at its first meeting thereafter, which shall allow
the whole or such part thereof as it may deem just, or disallow the
§7-5-4. Payment of money out of county treasury; signing of orders
by mechanical or electrical devices; forgery; penalty.
No money shall be paid by the sheriff out of the county
treasury except upon an order signed by the president and clerk of
the county court, and properly endorsed: Provided, however,
in counties having a population in excess of fifty thousand as
shown by the last preceding federal census, such signatures and the
signature of the sheriff authorizing the payment of such orders by
a county depository may be made by means of such mechanical or
electrical device as the county court may select. Such mechanical
or electrical device for the making of the signatures of the
president and clerk shall be safely kept in the office of the clerk
of the county court so that no one shall have access thereto except
the members of the county court and the clerk of the county court
and such of their respective employees as may be authorized to have
access thereto. Such mechanical or electrical device for the
making of the signature of the sheriff shall be safely kept in the
office of the sheriff so that no one shall have access thereto
except the sheriff and such of his deputies as may be authorized to
have access thereto.
If any person other than the persons authorized so to do shall
sign the name of the president of the county court, the clerk of
the county court or the sheriff by the use of any such mechanical
or electrical device, or otherwise, on any warrant, order or check,
or utter or attempt to employ as true such forged warrant, order or check, knowing the same to be forged, he shall be guilty of a
felony and, upon conviction, shall be confined in the penitentiary
not less than two years and not more than ten years.
§7-5-5. Issuance of county orders.
No order shall be drawn on the county treasurer unless
authorized by a special order or appropriation of the county court,
except that when any bond, note or written evidence of the debt of
the county, or any installment of interest thereon, is payable, or
where money is directed by law to be paid at fixed times or
intervals, as in the cases of officers entitled to an annual salary
payable at stated intervals, the president and clerk of such county
court, without such special order or appropriation, may make and
deliver to the person entitled thereto an order on the county
treasurer for any sum so due and payable.
§7-5-6. Form of orders.
All orders on the county treasurer shall be in form or effect
No........ $.......... county............. date ............
The sheriff will pay to A.B., or order, the sum of ..........
dollars and .......... cents, allowed by special appropriation
passed on the .......... day of ............., 19 ....., after
deducting therefrom the amount of all State, county and other taxes
and levies in his hands for collection against the said A.B.
E.F., Clerk.C.D., President.
Or instead of the words "allowed by special appropriation
passed on the ........... day of ............, 19 .....," there may
be inserted therein, according to the fact, the words "for county
bond due,""for interest due," or "for month's salary," or other
words specifying a lawful cause for such order; and no such order
shall be rendered invalid by a defect of form.
§7-5-7. Payment of legitimate uncontested invoices; interest on
late payments; "Prompt Pay Act of 1995."
(a) Any properly registered and qualified vendor who supplies
services or commodities to any county, or agency thereof, shall be
entitled to prompt payment upon presentation to that county or
agency of a legitimate uncontested invoice.
(b) (1) Except as provided in subdivision (2) of this
subsection, for purchases of services or commodities made on or
after the first day of July, one thousand nine hundred ninety-five,
a check shall be issued in payment thereof within sixty days after
a legitimate uncontested invoice is received by the county or
agency receiving the services or commodities. Any check issued
after such sixty days shall include interest at the current rate,
as determined by the state tax commissioner under the provisions of
section seventeen-a, article ten, chapter eleven of this code,
which interest shall be calculated from the sixty-first day after
the invoice was received by the county or agency until the date on
which the check is mailed to the vendor: Provided, That this
section shall not apply if payment cannot be made within the
sixty-day period because of unforeseen budgetary constraints.
(2) For purposes of this subsection, an invoice shall be
deemed to be received by a county, or agency thereof, on the date
on which the invoice is marked as received by the county or agency,
or the date of the postmark made by the United States postal
service as evidenced on the envelope in which the invoice is
mailed, whichever is earlier, unless the vendor can provide
sufficient evidence that the invoice was received by the county or agency on an earlier date: Provided, That in the event an invoice
is received by a county, or agency thereof, prior to the date on
which the commodities or services covered by the invoice are
delivered and accepted or fully performed and accepted, the invoice
shall be deemed to be received on the date on which the commodities
or services covered by the invoice were actually delivered and
accepted or fully performed and accepted.
(c) The sheriff shall deduct the amount of any interest due
for late payment of an invoice from any appropriate account of the
agency responsible for the late payment: Provided, That if two or
more agencies are responsible for the late payment, the sheriff
shall deduct the amount of interest due on a pro rata basis.
(d) The county or agency initially receiving a legitimate
uncontested invoice shall process the invoice for payment within
ten days from its receipt. Failure to comply with the requirements
of this subsection shall render the county or agency liable for
payment of the interest mandated by this section when there is a
failure to promptly pay a legitimate uncontested invoice:
Provided, That a county agency shall not be liable for payment of
interest owed by another county agency under this section.
(e) Any other county agency charged by law with processing a
county agency's requisition for payment of a legitimate uncontested
invoice shall either process the claim or reject it for good cause
within ten days after the agency receives it. Failure to comply
with the requirements of this subsection shall render the county
agency liable for payment of the interest mandated by this section
when there is a failure to promptly pay a legitimate uncontested invoice: Provided, That a county agency shall not be liable for
payment of interest owed by another county agency under this
(f) For purposes of this section, the term "agency" means any
agency, department, board, office, bureau, commission, authority or
any other entity of county government.
(g) This section may be cited as the "Prompt Pay Act of 1995."
WVC 7 - 5 - 7 A
§7-5-7a. Authorization for Purchase Card utilization.
Notwithstanding any other code provision to the contrary, any
county or county agency may participate in a purchasing card
program for local governments authorized and administered by the
State Auditor as an alternative payment method.
§7-5-8. Demand before suit.
No suit shall be brought against a county court for any demand
for a specified sum of money founded on contract, except an order
on the county treasury, until such demand has been presented to
such court and been disallowed by it in whole or in part. But if
the court neglect or refuse to act on such demand by the close of
the first session after that at which it is so presented, or of the
second session after it is filed with the clerk for presentation,
it shall be deemed to have been duly presented and disallowed.
§7-5-9. Exemption of county property from execution; enforcing
payment of order or judgment.
The land, buildings, furniture and books belonging to a
county, and used for county purposes, shall not be subject to
execution or other process; but the county court shall issue an
order on the treasury to satisfy any judgment or decree against the
county, upon presentation of a copy thereof properly certified by
the clerk of the court by which it was rendered. When any order on
the county treasury has been presented to the sheriff without
obtaining payment, or the sheriff has evaded or hindered such
presentation, it shall be lawful for the person entitled to the
money due on such order, judgment, or decree, to petition any court
having jurisdiction, or a judge thereof in vacation, for a writ of
mandamus, to be directed to the county court of such county,
commanding it to provide for the payment of such money, by and out
of the next county levy to be made in the county, or show
sufficient cause why it should not be compelled to do so; which
writ shall be returnable as the court or judge awarding the same
may order. Upon such writ such proceedings shall be had as are
prescribed by law in other like cases, and the court (but not the
judge in vacation) may, if the case justify it, award a peremptory
mandamus, directed to such court, to provide in the next county
levy to be thereafter made, for what shall appear to be due to the
said complainant, with interest and cost. To any judgment or order
of a circuit court under this section a writ of error or
supersedeas may be granted on like principles and rules as in other
§7-5-10. County orders receivable for taxes and fees.
Every officer charged with the collection of taxes for any
fiscal year and officers' fees shall receive in payment thereof, at
par, any county order or draft issued in payment of any claim
arising during said fiscal year for which were levied the taxes for
the payment of which such draft is offered drawn on such officer
pursuant to law, to the amount that such taxes are levied for the
same fund against which such draft or order is drawn, if such draft
be then due and payable, and if the person offering the same in
payment be the person entitled thereto at the time it is so
And if the amount due on such order or draft be more than the
amount to be collected for the fund against which the draft is
drawn from the person so offering the same in payment, the officer
shall pay the balance due thereon if he have in his hands any money
applicable to such payment; and if not he shall endorse thereon the
amount of taxes or fees held by him against such person for which
the draft is acceptable and that he has no money in his hands
applicable to the payment of the balance thereof, and thereupon the
holder of such order shall have the right to have issued to him new
orders; one for the amount of the taxes endorsed on the original
order, and the other for the remainder of such original order, and
such original order shall be canceled. No such officer shall be
required to accept in payment in whole or in part of any taxes for
any fund, any order or draft drawn in any year preceding the fiscal year for which said taxes were levied and are being collected.
§7-5-11. Discounting or purchasing orders.
If any such sheriff, collector or deputy, or officer or person
charged with the custody or disbursement of state, county, district
or municipal taxes or other public money shall discount, or,
directly or indirectly, either alone or in connection with another,
purchase any draft or order made or drawn upon him, payable out of
any such taxes or moneys, for a less sum than is specified therein,
he shall forfeit five times the amount of such discount, or of the
sum less than the amount specified in such draft or order realized
by such purchaser, one half of which shall go to the person
entitled to such draft or order at the time of such discount or
purchase, and the other half to the state, county, district, or
municipality, as the case may be.
§7-5-12. Refusal to pay orders.
If any such officers as hereinbefore mentioned shall fail or
refuse to pay any draft or order lawfully drawn upon him, when he
has, or by the use of due diligence in the collection of the taxes
and moneys applicable to the payment of such draft, or order, might
have had, in his hands, moneys sufficient to pay the same, he shall
be guilty of a misdemeanor, and, upon conviction thereof, fined not
less than one hundred nor more than five hundred dollars, one half
of which fine shall go to the person injured by such failure or
refusal, and the other half to the state.
§7-5-13. Failure to account for taxes or moneys.
If any officer whose duty it is to collect or disburse any
state, county, district or municipal taxes or moneys, shall fail to
pay over and account for the same, or any part thereof, as required
by law, in any year, the proper state, county, district, or
municipal authority or authorities may withhold from such officer
the collection of any such taxes or moneys, or the disbursement
thereof, for the next succeeding year, and may appoint a collector
or disbursing officer of such taxes or moneys in lieu of such
officer in such manner as is or may be prescribed by law. The
court, board, council, officer or officers making such appointment
shall take from such collector or officer a bond with good
security, in a penalty double the amount of the moneys which will
probably come into his hands by virtue of his appointment, payable
to the state of West Virginia, and conditioned as the law directs.
§7-5-14. Vacancy in office of sheriff; collection of taxes and fee
bills by successor.
In all cases in which a vacancy may occur in the office of
sheriff, by resignation or removal, all taxes and all fee bills
remaining uncollected in the hands of such sheriff at the time of
his resignation or removal shall be delivered to and collected by
the person elected or appointed to fill the vacancy caused by such
resignation or removal. This section shall in no case affect or
impair the obligation of the bond given by the sheriff who may have
resigned or been removed, nor any liability incurred by him and his
official sureties prior to his resignation or removal.
WVC 7 - 5 - 15
§7-5-15. Annual statement of sheriff of fines and costs received
from magistrates; payment into state treasury.
The sheriff shall annually, during the month of January,
render under oath to the auditor a true statement of the account of
all fines and costs collected by magistrates and transmitted to him
or her and pay into the treasury of the state, the net proceeds of
fines and costs as exhibited by the account, to be appropriated as
directed by section 5, article XII of the constitution of this
state. Failure to do this is a breach of his or her official duty.
For the purposes of this section, the net proceeds of such fines
and costs are the proceeds remaining after deducting therefrom:
(1) The cost of auditing the accounts of magistrates by the chief
inspector's office; (2) the amounts of costs and fees paid into the
regional jail and correctional facility authority fund of the state
treasury by the clerk in the manner provided by section four-a,
article three, chapter fifty of this code; (3) until a regional
facility is provided pursuant to article twenty, chapter thirty-one
of this code, the expenses and costs of operation and maintenance
of the county jail or a regional correctional facility, other than
a facility provided pursuant to article twenty, chapter thirty-one
of this code, operated jointly with one or more other county or
counties, and of constructing, reconstructing and renovating any
jail facility used for county prisoners and of periodic payments,
if any, for the establishment of a jail improvement fund in the
manner provided by section nine, article one of this chapter for constructing, reconstructing or renovating any jail facility used
for county prisoners; and (4) after a regional facility is made
available to the county pursuant to article twenty, chapter
thirty-one of this code, the expenses and costs of operation of the
jail for the county in the form of the per day costs required to be
paid into a regional jail and correctional facility authority fund
pursuant to subsection (h), section ten, article twenty, chapter
thirty-one of this code, the periodic payments, if any, for the
establishment of a jail improvement fund in the manner provided by
section nine, article one of this chapter, which shall thereafter
be transmitted to the state treasurer and deposited in a regional
jail and correctional facility authority fund, and the funds
expended by the respective counties, if any, for expenses incurred
in housing prisoners in local jail facilities used as holding
WVC 7 - 5 - 16
§7-5-16. Preparation, publication and disposition of financial
(a) The county commission of every county, by October 15 of
each fiscal year, shall prepare on a form to be prescribed by the
State Tax Commissioner, and cause to be published a statement
revealing: (1) The receipts and expenditures of the county during
the previous fiscal year arranged under descriptive headings; (2)
the name of each firm, corporation, and person who received more
than $50 from any fund during the previous fiscal year, together
with the amount received and the purpose for which paid; and (3)
all debts of the county, the purpose for which each debt was
contracted, its due date, and to what date the interest thereon has
been paid: Provided, That all salaries, receipts and expenditures
to all county employees by office or department may be published in
(b) The county commission shall transmit to any resident of
the county requesting a copy of the published statement for the
fiscal year designated, supplemented by a list of the names of each
firm, corporation and person who received less than $50 from any
fund during the fiscal year showing the amount paid to each, the
purpose for which paid and an itemization of the salaries, receipts
and expenditures to all county employees by office or department
otherwise published in the aggregate.
(c) If a county commission willfully fails or refuses to
perform the duties required in this section, every member of the commission, concurring in the failure or refusal, is guilty of a
misdemeanor and, upon conviction thereof, shall be fined not less
than $50 nor more than $100; and the prosecuting attorney of any
county shall, when the failure or refusal shall come to the
prosecuting attorney's knowledge, immediately present the evidence
thereof to the grand jury if in session, and if not in session, the
prosecuting attorney shall institute proper criminal proceedings
before a magistrate against any offender, and cause the failure or
refusal to be investigated by the next succeeding grand jury.
(d) Where in subsections (a) and (b), salaries, receipts and
expenditures are published in the aggregate, the county commission
shall, upon written request, provide to any resident of the county
an itemized accounting of the salaries, receipts and expenditures.
(e) By October 15 of each fiscal year, each county commission
shall publish the financial statement as a Class I-0 legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the county.
§7-5-17. Authority of county officials or employees to become
members of voluntary associations.
Any county official or employee is hereby authorized to become
associated and to participate as a member in any voluntary state
association or organization, in the discretion of the county court,
from which benefits commensurate with the expense will be derived
by the county. The county court is authorized to expend funds for
such purpose and to reimburse such person or persons for the actual
amount expended by him for food and lodging while in attendance at
meetings of such associations, within this state, with mileage not
to exceed the rate of ten cents per mile, to be computed according
to the distance by the nearest practicable route for travel to and
from such meeting.
§7-5-17a. Triennial audits by certain associations and
organizations receiving county funds.
(a) Any voluntary association or other membership
organization, whether nonprofit or for profit, the majority of the
membership of which is comprised of counties of this state or of
persons who hold elected or appointed county offices in this state,
and which annually receives more than five thousand dollars in
public moneys from the various counties of this state to pay the
membership dues of counties or elected or appointed county
officials, shall file with the secretary of tax and revenue on a
triennial basis, beginning the first day of July, one thousand nine
hundred ninety-seven, an audit of the receipt and disbursement of
funds. The period covered by the audit shall be the previous three
years or for the years since the last such audit.
(b) Any audit required by the provisions of this section shall
be performed by an independent certified public accountant.
(c) Any voluntary association or membership organization
subject to the provisions of this section which fails or refuses to
file an audit shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than one thousand dollars nor more
than five thousand dollars.
§7-5-18. Membership and participation in area development
A county court is hereby authorized and empowered to become
associated with and to participate as a member of any area
development corporation organized as a nonstock, nonprofit
corporation under the provisions of chapter thirty-one of the code
for the purposes of promoting, developing and advancing the
business prosperity and economic welfare of the area embraced, its
citizens and its industrial complex; encouraging and assisting
through loans, investments or other business transactions in
locating new business and industry within such area and
rehabilitating and assisting existing businesses and industries
therein, stimulating and promoting the expansion of all kinds of
business and industrial activity which will tend to advance,
develop, maintain the economic stability and provide maximum
opportunities for employment in such area; cooperating and acting
in conjunction with other organizations, federal, state or local,
in the promotion and advancement of industrial, commercial,
agricultural and recreational developments within such area; and
furnishing money and credit, land and industrial sites, technical
assistance and such other aid as may be deemed requisite for the
promotion, development and conduct of all types of business,
agricultural and recreational activities within such area.
A county court shall likewise be authorized and empowered to
contribute to the cost of the operations and projects of such area development corporation by appropriating for such purposes money
from its general funds not otherwise appropriated. A county court
is likewise authorized and empowered, notwithstanding any other
provision of this chapter, to transfer and convey to such area
development corporation property of any kind heretofore acquired by
the said county court for or adaptable to use in industrial and
economic development, such transfers or conveyances to be without
consideration or for such price and upon such terms and conditions
as such county court shall deem proper.
A county court shall require as a condition of any such
contribution, appropriation, transfer or conveyance that the area
development corporation receiving the same shall, within thirty
days after the close of the quarter, make to such county court a
report containing an itemized statement of its receipts and
disbursements during the preceding quarter, and make available to
audit and examination by the office of the state tax commissioner
of West Virginia and any other proper public official or body its
books, records and accounts.
§7-5-19. Liability insurance for county officers and employees.
Every county shall have plenary power and authority to
contract and expend public funds for the purchase of one or more
policies of public liability insurance, with or without a sharing
in the cost thereof by the officers, agents and employees of such
county, providing the county and its officers, agents and employees
insurance coverage for legal liability of said county and its
officers, agents and employees for bodily injury, personal injury
or damage (including, but not limited to, false arrest and false
imprisonments) and property damage, and affording said county and
its officers, agents and employees insurance coverage against any
and all legal liability arising from, growing out of, by reason of
or in any way connected with, any acts or omissions of said county,
or its officers, agents or employees in the performance of their
official duties. So long as the coverage aforesaid is obtained and
remains in full force and effect as to the law-enforcement officers
of a county, the bond specified in section five, article seven,
chapter sixty-one of this code shall not be required as to such
§7-5-20. Group insurance programs authorized.
Every county through its county court shall have plenary power
and authority to negotiate for, secure and adopt for the officers
and regular employees thereof, other than provisional, temporary,
emergency and intermittent employees, who are in officer or
employee status with such county on and after the effective date of
this section, a policy or policies of group insurance written by a
carrier or carriers chartered under the laws of any state and duly
licensed to do business in this state and covering life; health;
hospital care; surgical or medical diagnosis, care and treatment;
drugs and medicines; remedial care; other medical supplies and
services; or any other combination of these; and any other policy
or policies of group insurance which in the discretion of the
county court bear a reasonable relationship to the foregoing
coverages. The provisions and terms of any such group plan or
plans of insurance shall be approved in writing by the insurance
commissioner of this state as to form, rate and benefits.
The county court is hereby authorized and empowered to pay the
entire premium cost, or any portion thereof of said group policy or
policies. Whenever the above described officers or regular
employees shall indicate in writing that they have subscribed to
any of the aforesaid insurance plans on a group basis and the
entire cost thereof is not paid by the county court, the county
court is hereby authorized and empowered to make periodic premium
deductions of the amount of the contribution each such subscribing officer or employee is required to make for such participation from
the salary or wage payments due each such subscribing officer or
employee as specified in a written assignment furnished to the
county clerk by each such subscribing officer or employee.
When a participating officer or employee shall retire from his
office or employment, he may, if he so elects and the insurance
carrier or carriers agree, remain a member of the group plan by
paying the entire premium for coverage involved.
§7-5-21. Annual and sick leave for county employees.
The county commission of any county is hereby authorized to
grant county employees annual and sick leave benefits.
§7-5-22. County solid waste assessment fees authorized.
Each county or regional solid waste authority is hereby
authorized to impose a similar solid waste assessment fee to that
imposed by section eleven, article fifteen, chapter twenty-two of
this code at a rate not to exceed fifty cents per ton or part
thereof upon the disposal of solid waste in that county or region.
All assessments due shall be applied to the reasonable costs of
administration of the county's regional or county solid waste
authority including the necessary and reasonable expenses of its
members, and any other expenses incurred from refuse cleanup,
litter control programs, or any solid waste programs deemed
necessary to fulfill its duties.
§7-5-23. Voluntary direct deposits by county treasurer of salaries
of employees to banks or other financial institutions.
Any officer or employee of a county of West Virginia may
authorize that his net wages be deposited directly to his account
in any bank or other financial institution within this state. The
direct deposits may be authorized on a form provided by the county.
Upon execution of such authorization and its receipt by the county
treasurer, the direct deposits shall be made in the manner
specified on the form and remitted to the designated bank or other
financial institution on or before the day or days the officer or
employee is due his net wages. Direct deposit authorizations may
be revoked at any time thirty days prior to the date on which the
direct deposit is regularly made and on a form to be provided by
the county treasurer.
§7-5-24. Sheriff may commence civil action without paying fees and costs; fees and costs recoverable from defendants after completion of litigation.
The sheriff is not required to pay any filing fee, cost, bond or security, as may otherwise be required of other civil litigants by provisions of this code, in any action in which the sheriff commences the action in his or her official capacity or on behalf of the county government: Provided, That where the sheriff or county government prevails in the action and any filing fees, costs, bond or security are recovered from the opposing party, the sheriff shall pay therefrom the fees, costs, bond or security to the officer who otherwise would have been entitled thereto but for the provisions of this section: Provided, however, That any legal fees and costs not so recovered from the opposing party shall be paid out of the taxes so collected prior to the distribution of the taxes to the various taxing units.