Senate 207

WEST virginia legislature

2026 regular session

Committee Substitute

for

Senate Bill 207

By Senator Weld

[Reported January 20, 2026, from the Committee on Government Organization]

A BILL 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:

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.