H. B. 4648
(By Delegates Ashley, Rowe, Stemple and Perdue)
[Introduced February 24, 2000; referred to the
Committee on Political Subdivisions then 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 increasing the
maximum amount of the commission a county commission may allow
a sheriff to receive for collecting 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 the sheriff, in addition to the salary and compensation now authorized by law,
be is allowed a commission as follows: Two
and one-half percent on the remainder of the taxes actually
collected up to ninety percent of the combined total of all taxes
assessed on real and personal property, three and one-half percent
of the remainder collected above ninety percent and up to
ninety-five percent of the combined total of all taxes assessed on
real and personal property and five percent on the remainder of
taxes collected above ninety-five percent of the combined total of
all taxes assessed on real and personal property. In all cases the
taxes collected on which any commission
shall may be paid
will be
is exclusive of interest and charges
thereon on the taxes, 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 may not exceed
the sum of
fifteen twenty thousand dollars in any one year. The
amount of 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, from $15,000 to
$20,000, the maximum amount of the commission a county commission
may allow a sheriff to receive for collecting taxes.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.