West Virginia SB207: Clarifying sheriff's compensation for collection of taxes

What the bill says

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. ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES. §11A-1-17. Sheriff's commission for collection. 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 w.

From the enrolled text, February 19, 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. ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES. §11A-1-17. Sheriff's commission for collection. 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