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.