West Virginia legislation · 2026 Regular Session
West Virginia SB701: Relating to authority of sheriff's commission for collection of taxes
Status: Signed into law, March 27, 2026
What the bill says
An act to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to increasing the sheriffs' tax collection commission; and establishing tiered system for sheriff's commission for property tax collection. ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES. §11A-1-17. Sheriff's commission for collection. (a) The Legislature finds that it has, since July 1, 1955, consistently and annually imposed upon the sheriffs, as treasurers in each county, new and additional duties by the enactment of new provisions and amendments to this code. The new and additional duties imposed upo.
From the enrolled text, March 14, 2026:
AN ACT to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended, relating to increasing the sheriffs' tax collection commission; and establishing tiered system for sheriff's commission for property tax collection. ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES. §11A-1-17. Sheriff's commission for collection. (a) The Legislature finds that it has, since July 1, 1955, consistently and annually imposed upon the sheriffs, as treasurers in each county, new and additional duties by the enactment of new provisions and amendments to this code. The new and additional duties imposed upon the aforesaid sheriffs, as county treasurers, by these enactments are such that they would justify the increases in commission as provided in this section, without violating the provisions of section 38, article VI, of the Constitution of West Virginia. (b) The Legislature further finds that there are, from time to time, additional duties imposed upon all county sheriffs, as county treasurers, through the acts of the Congress of the United States and that such acts constitute new and additional duties for county sheriffs/treasurer and, as such, justify the increases in commission as provided by subsection (c) of this article, without violating the provisions of section 38, article VI, of the Constitution of West Virginia. (c) Beginning on and after July 1, 2026, the sheriff shall be entitled to …