WEST VIRGINIA LEGISLATURE REGULAR SESSION Enrolled Committee Substitute for Senate Bill 730 BYSENATORDEEDSBy [OriginatingSenator inDeeds the[Passed CommitteeMarch on8, Government2024; Organization;

reportedin Februaryeffect 20,90 2024]days from passage] Enr CS for SB 730 AAN BILLACT 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.

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 asof follows:$15,000 annually.

TwoThe andcommission one-halfso percentallowed onshall thebe remaindercharged ofagainst the taxesvarious actuallyfunds collectedfor upwhich to ninety percent of the combined total of all taxes assessedare oncollected real and personalbecome property,a threeregular andpart one-half percent of the remainderbudgeted collected above ninety percent and upannual tocompensation ninety-five percent of the combinedsheriff total of all taxes assessed on real and personalpaid property,in andaccordance fivewith percentprovisions on the remainder of taxes§7- collected7-9 above ninety-five percent of thethis combinedcode. total of all taxes assessed on real and personal property.

In all cases the taxes collected on which any commission shall be paid will be exclusive of interest and charges thereon, if the collection be made before the delinquent list has been approved by the county commission:

Provided, That the total amount of commissions paid to any sheriff shall not exceed the sum of $15,000 in any one year annually.

The commission so allowed shall be determined by the county commission and 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.