Relating to authority of sheriff's commission for collection of taxes

Summary

The bill amends West Virginia law to give sheriffs a fixed cash commission for collecting real and personal property taxes. The amount depends on the percentage of the total tax bill the sheriff collects: $20,000 for 85‑89.9%, $25,000 for 90‑94.9%, and $30,000 for 95% or more. The commission is paid from the tax funds and becomes part of the sheriff’s regular compensation.

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