WEST virginia legislature
2026 regular session
Enrolled
Committee Substitute
for
Senate Bill 207
By Senators Weld and Hamilton
[Passed February 19, 2026; in effect 90 days from passage (May 20, 2026)]
AN ACT to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to sheriff's commission for collection of taxes; and establishing that county commission determines eligibility for commission.
Be it enacted by the Legislature of West Virginia:
After the sheriff has collected 85 percent 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 of $15,000 annually. The county commission shall determine whether the sheriff has satisfied the criterion for allowance of the commission. The commission so allowed shall be charged against the various funds for which the taxes are collected and become a regular part of the budgeted and annual compensation of the sheriff and paid in accordance with provisions of §7-7-9 of this code.
The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the Senate
...............................................................
Clerk of the House of Delegates
Originated in the Senate.
In effect 90 days from passage.
...............................................................
President of the Senate
...............................................................
Speaker of the House of Delegates
__________
The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor