Clarifying sheriff's compensation for collection of taxes, the official text

WEST VIRGINIA LEGISLATURE

         2026 REGULAR SESSION

                     Enrolled
            Committee Substitute

                         for

           Senate Bill 207

                  BY SENATORS WELD AND HAMILTON
       [Passed February 19, 2026; in effect 90 days from

                        passage (May 20, 2026)]
   Enr CS for SB 207

1 AN ACT to amend and reenact §11A-1-17 of the Code of West Virginia, 1931, as amended,

2  relating to sheriff's commission for collection of taxes; and establishing that county

3  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.

1  After the sheriff has collected 85 percent of the combined total of all taxes assessed on

2 real and personal property, he or she shall, in addition to the salary and compensation now

3 authorized by law, be allowed a commission of $15,000 annually. The county commission shall

4 determine whether the sheriff has satisfied the criterion for allowance of the commission. The

5 commission so allowed shall be charged against the various funds for which the taxes are

6 collected and become a regular part of the budgeted and annual compensation of the sheriff and

7 paid in accordance with provisions of §7-7-9 of this code.

                      1
Enr CS for SB 207
              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

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