West Virginia 2025 Regular Session

West Virginia Senate Bill SB104

Introduced
2/12/25  

Caption

Clarifying sheriff's compensation for collection of taxes

Impact

The passage of SB104 would directly affect the statutory provisions relating to how sheriffs in West Virginia are compensated for their role in tax collection. By specifying a fixed annual commission, the bill aims to streamline budgetary considerations for counties and maintain consistency in sheriff compensation across the state. The clear designation of commission is expected to help counties better manage their financial obligations while ensuring sheriffs are adequately rewarded for their work in tax collection.

Summary

Senate Bill 104, introduced in the West Virginia Legislature, seeks to amend the tax collection commission structure for sheriffs. The bill clarifies that after a sheriff collects 85 percent of all taxes assessed on real and personal property, they shall receive an annual commission of $15,000 in addition to their regular salary. This commission is to be determined by the county commission and will become part of the sheriff's annual compensation package. The intent behind this modification is to provide clear guidelines and ensure fair compensation for sheriffs performing their tax collection duties.

Sentiment

Discussions and sentiments surrounding SB104 appear to be largely supportive. Many stakeholders recognize the importance of adequately compensating local officials for their responsibilities. By providing a defined commission structure, the bill is viewed as a reasonable approach to ensuring fiscal accountability and fairness within local government operations. There may, however, be some concern regarding county budgets and the potential impact on funding for other crucial services.

Contention

While the bill primarily clarifies current statutes regarding sheriff compensation, potential areas of contention could arise during budget reviews and discussions about local government funding priorities. Some critics might express concerns about the fixed commission, questioning whether it sufficiently accounts for variations in tax collection challenges across different counties, thereby potentially creating disparities in sheriff compensation relative to the challenges faced.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.