Senate Bill No. 275
(By Senators Humphreys, Bailey and Dalton)
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[Introduced February 4, 1994; referred to the Committee
on Finance.]
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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 the
sheriffs' commission on taxes assessed.
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, in addition to the salary and compensation
now authorized by law, be allowed a commission of
two and one-
half three percent on the remainder of the taxes actually
collected, exclusive of interest and charges thereon, if the
collection be made before the delinquent list has been approvedby the county
court commission: Provided, however, That the
total amount of commissions paid to any sheriff shall not exceed
the sum of fifteen thousand dollars in any one year. 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 the amount of
commission earned by a sheriff by twenty percent, which would, in
effect, give a twenty percent raise on the earned commission
income. This is accomplished by raising the percent allowed from
two and one-half percent to three percent.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
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