West Virginia Statutes
§ 11A-1-17 — Sheriff's commission for collection
West Virginia·Ch. 11A COLLECTION AND ENFORCEMENT OF PROPERTY TAXES·Art. 1 ACCRUAL AND 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 of $15,000 annually. 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.
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Legislative History
2026 Reg. Sess., SB207; 2024 Reg. Sess., SB730; 1996 Reg. Sess., SB382; 1955 Reg. Sess., HB57; 1941 Reg. Sess., HB269
Nearby Sections
15
§ 11A-1-1
Definition of terms§ 11A-1-11
Payment by fiduciary§ 11A-1-12
Receipt for taxes§ 11A-1-13
Accounts to be kept by sheriff§ 11A-1-14
Payment by sheriff into State Treasury§ 11A-1-17
Sheriff's commission for collection§ 11A-1-18
Exception§ 11A-1-2
Lien for real property taxes§ 11A-1-4
Collection by sheriff§ 11A-1-5
Appointment of collector; bond§ 11A-1-6
When collection to commence